Retrospective validation of excise notifications restores retrospective rule making authority and validates past administrative enforcement. Clause 110 deems specified notifications under section 37 to be retrospectively amended to reflect that the Central Government had the power to notify excise rates under the erstwhile rule making power, and treats all actions taken, done or omitted under those notifications during the retrospective period as always valid and effective, notwithstanding any judicial or administrative orders.
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Provisions expressly mentioned in the judgment/order text.
Retrospective validation of excise notifications restores retrospective rule making authority and validates past administrative enforcement.
Clause 110 deems specified notifications under section 37 to be retrospectively amended to reflect that the Central Government had the power to notify excise rates under the erstwhile rule making power, and treats all actions taken, done or omitted under those notifications during the retrospective period as always valid and effective, notwithstanding any judicial or administrative orders.
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