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of <h1>Section 38A: Amendments Don't Affect Past Actions or Legal Proceedings Under Central Excise Act, 1944.</h1> Section 38A of the Central Excise Act, 1944 addresses the effects of amendments, repeals, supersessions, or rescissions of rules, notifications, or orders under the Act. It states that such changes do not revive anything not in force at the time, nor do they affect the previous operation or any actions taken under the amended provisions. Additionally, they do not impact any rights, obligations, penalties, or legal proceedings related to the previous provisions. Legal proceedings and penalties can continue as if the original rule, notification, or order remained unchanged.
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