2008 (8) TMI 631

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....nt. Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal, which is against an order passed by the ld. Commissioner of Central Excise in ad....

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....1 shall be followed. In relation to the present appellants, these Rules required the Heavy Vehicles Factory (Avadi) to apply to the jurisdictional Asst. Commissioner/Deputy Commissioner for permission to procure duty-free parts of battle tanks from the appellants for use in the manufacture of battle tanks. The Asst. Commissioner/Deputy Commissioner would grant such permission after collecting the ....

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....nks intended to be used in the manufacture of such tanks, for which 'Nil' rate of duty was prescribed subject to the same condition as was stipulated under Notification No. 6/2002-C.E., The adjudicating authority, however, denied the benefit of the new Notification on the ground that the aforesaid condition should have been complied with under, and during the currency of, the new Notification. The....

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....o force of the Exemption Notification is immaterial inasmuch as Section 38A of the Central Excise Act contains the requisite saving provision. Under this Section of the Act, where a Notification issued under the Act is rescinded or superseded, such rescission or supersession shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under the Notification supersed....