2015 AIR SCW 6453 ::2016 (1) ADR 36 ::2016 (3) SCC 643 ::(2016) 1 RecCivR 644 ::(2015) 12 Scale 686 ::(2015) 4 CurCC 293 ::AIR 2016 SC (Civil) 38 ::(2015) 8 Mad LJ 613 ::2016 (3) KCCR SN 359 (SC)

Supreme Court Of India

Hon'ble Judge(s): A. K. Sikri, R. F. Nariman , JJ

(A) General Clauses Act (10 of 1897) , S.6, S.3(19)— Repeal of enactment - S. 6 pertaining to - Refers not merely to enactment as a whole but also to any provision contained in any Act - If a part of a statute is deleted, S. 6 would nonetheless apply - S. 6 will apply to omissions - An 'omission' being tantamount to a 'deletion' is a form of repeal. (Para 12 13 14) (B) General Clauses Act (10 of 1897) , S.6A— Repeal of Act making textual amendment - S. 6A not only refers to an amendment which omits but also refers to repeal - Amendment which repealed a provision can do so by way of express omission - Omission would amount to repeal. 2015 (376) ITR 596 (SC), Does not require reconsideration. (Para 15 16) (C) Central Excise Act (1 of 1944) , S.3, S.37— Central Excise Rules (1994) , R.96ZO, R.96ZP, R.96ZQ— Interest and penalty - On delayed payment of excise duty - Appellant opted for compounded levy scheme introduced by way of insertion of S. 3A of Act - Said scheme does not itself provide for levying of interest - No interest can be levied under Rules 96ZO, 96ZP and 96ZQ. ....