2015 (10) TMI 692

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....h the order passed by the 1st respondent in Misc. Order No. 702/2007 dated 13-9-2007 insofar as the petitioner is concerned as arbitrary, illegal, unconstitutional and unsustainable and opposed to the principles laid down by the Hon'ble Supreme Court in the decision reported in 1969 (2) SCC 412 : 2000 (2) SCC 536 and 2002 (7) SCC 1. 2. Learned counsel for the petitioner would submit that t....

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....rted by Section 131 of the Finance Act, 2001, are applicable in respect of the obligations and liabilities incurred under Rules 96ZO and 96ZP before they were omitted by Rule 7 of the Central Excise (Third Amendment) Rules, 2001, notwithstanding the omission of Section 3A with effect from 11-5-2001 by the Finance Act. 3.       In identical circumstances, we have pa....