2017 (1) TMI 1021

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....ved and dissatisfied with the impugned judgment and order No. A/12197/2014 dated 26th November 2014 in Appeal No. E/426/2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, "the Tribunal"], the Revenue has preferred the present Tax Appeal to consider the following questions of law : [A] "Whether in the facts and circumstanc....

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.... provisions of Rule 96ZQ 5 (i) of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944 and penalty under the provisions of Rule 96ZQ 5 (ii) of the Central Excise Rules, 1944 read with Section 3A of the Central Excise Act, 1944, in the light of the fact that the said Rules 96ZO, 96ZP and 96ZQ were omitted w.e.f 01.03.2001 and the said Section 3A was omitted w.e.f 11.0....