https://www.taxtmi.com/caselaws?id=54945 Omission of Section 3A of the Central Excise Act, 1944 without any saving clause meant pending proceedings under Rule 96ZO(3) could not continue because the subordinate scheme lost its statutory foundation. The interest and penalty components of Rule 96ZO(3) were also held beyond the delegated rule-making power, since substantive fiscal liabilities require express legislative authority and could not be created under the general power in Section 37 alone. On that reasoning, the demand, interest and penalty were set aside, and the assessee succeeded. en-us Thu, 24 Nov 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54945 Omission of Section 3A of the Central Excise Act, 1944 without any saving clause meant pending proceedings under Rule 96ZO(3) could not continue because the subordinate scheme lost its statutory foundation. The interest and penalty components of Rule 96ZO(3) were also held beyond the delegated rule-making power, since substantive fiscal liabilities require express legislative authority and could not be created under the general power in Section 37 alone. On that reasoning, the demand, interest and penalty were set aside, and the assessee succeeded. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54945