2026-VIL-628-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Compounded Levy Scheme – Continuation of proceedings after omission of clauses – Petitioner covered under the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 read with Rule 96ZQ of the Central Excise Rules, 1944. The assessee claimed abatement of compounded levy for the period when its processing equipment was sealed and closed for a continuous period of not less than seven days, but the claim was rejected - Proceedings under Section 3A of the Act and Rule 96ZQ of the Rules, which were omitted with effect from 11th May, 2001 and 1st March, 2001 respectively - Whether proceedings initiated or pending under Section 3A of the CEA, 1944 and Rule 96ZQ of the CER, 1944 could be continued or concluded after the omission of these provisions with effect from 1st March, 2001 and 11th May, 2001 respectively, without any saving clause – HELD - The omission of statutory provisions amounts to repeal of an enactment and does not fall within the protection of Section 6 of the General Clauses Act, 1897, which applies only to repeals and not to omissions. After the omission of Rules 96ZQ, 96ZP and 96ZO with effect from 1st March, 2001 no proceedings could have been initiated thereunder, and after the omission of Section 3A with effect from 11th May, 2001 without any saving clause, no pending proceeding under the said Rules which had not been concluded before the omission came into effect could be concluded thereafter - The Section 3A of the Act is the charging provision and Rule 96ZQ is merely a machinery provision, and when the charging section itself is deleted without any saving clause, no recovery under the said section can be made by resorting to Rule 96ZQ. The respondent authorities, having initiated and continued proceedings under these provisions after their omission, acted without any authority of law and their actions were ultra vires and without jurisdiction - No proceedings could have been initiated or continued against the petitioner invoking Section 3A of the Act, 1944 read with Rule 96ZQ of the Rules, 1944 after the same had been omitted and repealed in the absence of any saving clause with effect from March 2001. The petition stands allowed
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