Retrospective amendment of central excise rules validates prior actions and limits penal exposure for non-punishable omissions. Provision retrospectively amends specified entries of the Central Excise (No. 2) Rules, 2001 as of dates in the Fifth Schedule; deems any action taken ... Summary
Retrospective amendment of central excise rules validates prior actions and limits penal exposure for non-punishable omissions.
Provision retrospectively amends specified entries of the Central Excise (No. 2) Rules, 2001 as of dates in the Fifth Schedule; deems any action taken under the amended rule between 1 July 2001 and 28 February 2002 to have been valid and effective despite any court or authority decision; and deems the Central Government to have had retrospective rule-making power for those purposes, with an explanation that no person shall be punished for any act or omission that would not have been punishable but for this provision.
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