Retrospective amendment of Central Excise rules validates past actions and confirms government power to enact retrospective rules.

The provision deems specified amendments to the Central Excise Rules, 2002 to have retrospective effect from dates in the Sixth Schedule and validates actions taken under the amended rule between 1 March 2002 and 7 December 2006 as if the amendment had always been in force; it also declares the Central Government had power to make such retrospective rules and provides that no act or omission shall be made punishable by reason of this provision if it would not have been punishable otherwise.

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