2019 (5) TMI 142

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....ppellant P.C.: 1. This appeal under section 35G of the Central Excise Act,1944 challenges the order dated 9th April 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short 'CESTAT'). 2. On 30th July 2008 this Appeal was admitted on the following substantial question of law: "Whether the CESTAT is legally justified in holding that....

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....ules. The Tribunal has in M/s. Sunrise Structural and Engineering Limited (supra) had held in the negative. Therefore, in favour of the assessee and against the Revenue. The same legal issue arises in this case viz whether the proceedings already commenced and/or initiated after the substitution of the Rules under which the breaches were committed can continue. 4. The Revenue had filed an appea....