2018 (8) TMI 400

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.... the appellant Shri A. Roy, A.R. - for the respondent ORDER Per Bijay Kumar : The present appeal has been filed against the Order-in-Original No. 2/COMMR/CE/KOL-III/210-11 dated 30.4.2010 vide which he has confirmed demand under the provisions of Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998, as notified under Notification No. 42/98-CE (NT), d....

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.... (Bomb.). On the date of passing the order, the Commissioner was not having jurisdiction since Section 3A was omitted with effect from 11.5.2001 without any saving clause and therefore, the proceedings lapsed on that date, as has been held in the case of Karnataka Ginning & Pressing Factory - 2008 (231) ELT 257 (Tri.-Mumbai). 3. Ld. DR has reiterated the grounds contained in the order in appeal....