Effect of amendments to subordinate instruments preserves prior rights and allows proceedings and penalties to continue despite repeal or supersession. A deeming savings provision in the Central Excise Act provides that when a rule, notification or order under the Act is amended, repealed, superseded or rescinded, such change shall not revive anything not previously in force, affect the prior operation of the instrument or actions taken under it, or affect rights, privileges, obligations, liabilities, penalties, forfeitures or punishments already acquired or incurred; investigations and legal proceedings may be instituted, continued or enforced as if the instrument had not been altered.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Effect of amendments to subordinate instruments preserves prior rights and allows proceedings and penalties to continue despite repeal or supersession.
A deeming savings provision in the Central Excise Act provides that when a rule, notification or order under the Act is amended, repealed, superseded or rescinded, such change shall not revive anything not previously in force, affect the prior operation of the instrument or actions taken under it, or affect rights, privileges, obligations, liabilities, penalties, forfeitures or punishments already acquired or incurred; investigations and legal proceedings may be instituted, continued or enforced as if the instrument had not been altered.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
