Savings clause preserves pre-existing rights and liabilities under superseded cost audit rules, permitting enforcement as if not superseded. Rule 9 provides a savings provision preserving rights, obligations and liabilities acquired under the Cost Audit Report Rules, 2001 despite their supersession; penalties, forfeitures and punishments for prior contraventions remain enforceable and investigations or legal proceedings may be instituted or continued as if the earlier rules had not been superseded.