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of <h1>Finance Bill 2008 amends Central Excise Rules retroactively, validating actions from 2002-2006 per Sixth Schedule.</h1> Clause 83 of the Finance Bill, 2008 amends the Central Excise Rules, 2002, retroactively altering rule 18 as specified in the Sixth Schedule. This amendment is effective from the dates mentioned in the schedule, overriding any court or tribunal decisions. Actions taken between March 1, 2002, and December 7, 2006, under this rule are validated as if the amendment had always been in effect. The Central Government is empowered to enact rules with retrospective effect under section 37 of the Central Excise Act. No actions or omissions will be punishable if they were not offenses prior to this amendment.
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