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          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.

          <h1>Retrospective rule amendment validates prior actions under amended Central Excise Rule as if amendment were always in force.</h1> Rule 12 of the Central Excise Rules, 1944 is deemed amended retrospectively as specified in the Fourth Schedule; actions taken under the rule during the specified retrospective period are declared valid and effective notwithstanding any judgment, decree or order; the Central Government is deemed to have had the power to make such retrospective rule amendments for that purpose; and no act or omission is to be made punishable by this section if it would not have been punishable absent this section.

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