Retrospective amendment power affirmed for excise notifications, with non punitive effect for acts not previously punishable. Provision retroactively amends specified notifications issued under section 5A of the Central Excise Act, declaring those notifications amended from corresponding dates in the Fifth Schedule and affirming that the Central Government had and shall be deemed to have had the power to make such retrospective amendments; it further declares that no act or omission shall be punishable if it would not have been so punishable but for the retrospective amendment.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment power affirmed for excise notifications, with non punitive effect for acts not previously punishable.
Provision retroactively amends specified notifications issued under section 5A of the Central Excise Act, declaring those notifications amended from corresponding dates in the Fifth Schedule and affirming that the Central Government had and shall be deemed to have had the power to make such retrospective amendments; it further declares that no act or omission shall be punishable if it would not have been so punishable but for the retrospective amendment.
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