Continuity of rights: supersession of cost accounting rules does not affect existing rights, liabilities or proceedings.

Rule 9 preserves existing legal effects despite the supersession of the Cost Accounting Records Rules: rights, obligations and liabilities acquired, accrued or incurred under the former rules remain intact; penalties, forfeitures and punishments continue to apply; and investigations, legal proceedings and remedies may be instituted, continued and enforced as if the earlier rules had not been superseded.

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