Retrospective rule amendment validates prior actions under amended Central Excise Rule as if amendment were always in force.

Rule 12 of the Central Excise Rules, 1944 is deemed amended retrospectively as specified in the Fourth Schedule; actions taken under the rule during the specified retrospective period are declared valid and effective notwithstanding any judgment, decree or order; the Central Government is deemed to have had the power to make such retrospective rule amendments for that purpose; and no act or omission is to be made punishable by this section if it would not have been punishable absent this section.

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