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<h1>Section 38A Ensures Legal Continuity Despite Amendments to Central Excise Act; Existing Rights and Proceedings Unaffected.</h1> Section 38A, added to the Central Excise Act by the Finance Act, 2001, addresses the effects of amendments, repeals, or rescissions of rules, notifications, or orders under the Act. It clarifies that such changes do not revive anything not in force, nor affect the previous operation or any actions taken under the altered provisions. Rights, obligations, penalties, or proceedings existing before the change remain unaffected, and any investigations or legal actions can continue as if the original provisions were still in effect. This ensures continuity and stability in the application of the law despite amendments.