2014 (11) TMI 1110

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....) Per : Mr. M.V. Ravindran; This appeal is directed against OIO-16-23/COMMISSIONER/2006 dtd 30.10.2006. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the appellant is saddled with the Central Excise duty on the ground that they did not discharge the duty liability under the provisions of Rule 96 ZQ (ii) of the Central Excise Rules 1944. 4. The S....

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....bsequently after the deletion/omission are not correct and the said proceeding are liable to be dropped as held at paragraph No. 17.4 of the said judgement. With respect, we reproduce the said paragraph 17.4: "17.4?Thus, any obligation or liability etc. acquired, accrued or incurred under Section 3A of the Act would not be saved by Section 6 of the General Clauses Act. The next question that aris....