2000 (6) TMI 178

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....Ashok Kumar, JDR, for the Respondents. [Order per: V.K. Agrawal, Member (T)]. -  In this appeal M/s. Assotex Engineering Industries Ltd. have challenged the demand of Central Excise duty for the six months period prior to the date of issuance of show cause notice. 2. Shri M.S. Jagesha, learned Advocate submitted that the appellant M/s. Assotex Engineering Industries Ltd. are man....

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.... Limited (Supra) has been taken away by Section 110 of the Finance Act, 2000 which provides as under: "Section 110. Validation of action taken under section 11A of Act 1 of 1944 (1) Any notice issued or served on any person under the provisions of section 11A of the Central Excise Act during the period commencing on and from the 17th day of November, 1980 and ending on the date on which the Fin....

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....11A of the Central Excise Act at any time during the said period shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if sub-section (1) had been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,- (a) all duties of excise levied, a....

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....nded but which would have been collected or, as the case may be, would not have been refunded, if sub-section (1) had been in force at all material times. Explanation. - For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force." He furthe....