Savings clause preserves accrued rights and liabilities despite superseding cost accounting rules, keeping enforcement and proceedings intact.

Supersession of the 2001 Cost Accounting Records (Electricity Industry) Rules by the 2011 Rules does not affect rights, obligations or liabilities acquired, accrued or incurred under the earlier rules, nor does it affect penalties, forfeitures or punishments for contraventions; investigations, legal proceedings or remedies relating to those matters may be instituted, continued or enforced and sanctions imposed as if the earlier rules had not been superseded.

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