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Section 3A of Central Excise Act Omitted; Prior Decisions Remain Valid Despite Change, Favors Department's Position.
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....Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - the issues are answered in favour of the department - HC....