TaxTMI 
TaxTMI 
2014 (9) TMI 714
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....pellant had to pay a sum equivalent to 1/12th of the amount calculated at the rate of Rs. 300/- multiplied by ACP in Metric Tonnes. They have to pay latest by 10th of each month, as per sub rule (3) of Rule 3 of Central Excise Rules. If an assessee fails to pay the whole amount of duty, it is recoverable along with interest @ 18% from the 11th day of such month till payment and liable for penalty also. The appellant who was liable to pay duty for the period from April 1999 to March 2000, worked out to Rs. 23,37,816/-, paid the amount but not on the due dates and thereby contravened the Rules. Therefore, a show cause notice was issued for payment of interest as well as penalty. 3. The appellant replied to the show cause notice. According t....
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....e. The learned Counsel also submitted that vide Notification No.6/2001 CENT dated 1.3.2001 Rule 96ZP was also omitted. 8. The learned counsel relied on a decision reported in 2000 (2) SCC 536 (Kolhapur Canesugar Works Ltd and another vs Union of India and others), wherein the Apex Court held as follows: "37. The position is well known that at common law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions of Section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending....
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....question has been answered by the Division Bench of this court in CMA No.861 of 2001 dated 5.12.2013. By a Notification, amendments were brought in to Sec.37 of the Act validating certain actions taken and reads as follows: "111. Amendment of notifications issued under Section 37 of Central Excise Act and validation of certain actions taken:- (1) The notifications of the Government of India, in the Ministry of Finance (Department of Revenue), numbers G.S.R.448 (E) dated the 1st August, 1997 G.S.R. 503 (E) dated the 30th August, 1997 and G.S.R.130(E) dated 10th March 1998, issued under Section 37 of the Central Excise Act, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified against each of....
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....e amendments made by 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) any action taken or anything done or omitted to be done, during the said period in respect of any goods under the said notifications, shall be deemed to be and shall be deemed always to have been, as validly taken or done or omitted to be done as if the amendments made by sub-section (1) had been in force at all material times. (b) no suit or any other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done in respect of any goods under the sai....