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<h1>Supersession of 2002 Cost Accounting Rules by 2011 Rules Doesn't Affect Existing Rights or Penalties Under 2002 Rules.</h1> The supersession of the Cost Accounting Records (Petroleum Industry) Rules, 2002, by the 2011 rules does not impact any rights, obligations, or liabilities that were acquired, accrued, or incurred under the 2002 rules. It also does not affect any penalties, forfeitures, or punishments for contraventions committed under the 2002 rules. Furthermore, any investigations, legal proceedings, or remedies related to these rights, obligations, liabilities, penalties, forfeitures, or punishments can continue as if the 2002 rules had not been replaced.