Retrospective validation of excise notifications upholds past actions, bars suits and enables recovery and enforcement. Specified Central Excise notifications issued under section 37 are deemed retrospectively amended as set out in the Fourth Schedule, and all actions taken, done or omitted under those notifications during the relevant period are declared valid as if the amendments had been in force; the Central Government is deemed to have had retrospective rule-making power for this purpose; suits and enforcement relating to such actions are barred, recoveries may be made as if the amendments applied, and no new offences are created by this validation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective validation of excise notifications upholds past actions, bars suits and enables recovery and enforcement.
Specified Central Excise notifications issued under section 37 are deemed retrospectively amended as set out in the Fourth Schedule, and all actions taken, done or omitted under those notifications during the relevant period are declared valid as if the amendments had been in force; the Central Government is deemed to have had retrospective rule-making power for this purpose; suits and enforcement relating to such actions are barred, recoveries may be made as if the amendments applied, and no new offences are created by this validation.
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