Retrospective amendment validates prior excise actions despite judicial orders for a specified period; no new criminal liability created. The amendment retrospectively alters Rule 12 of the Central Excise Rules, 1944 as substituted in 1994 according to the Fourth Schedule, and deems actions taken under that rule between 8 July 1999 and 30 June 2001 to be valid for all purposes notwithstanding any judicial or other orders. The Central Government is deemed to have had the power to make retrospective rules for this purpose despite any supersession of the Rules, and no act or omission is rendered punishable by this section if it would not have been so without it.
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.
Retrospective amendment validates prior excise actions despite judicial orders for a specified period; no new criminal liability created.
The amendment retrospectively alters Rule 12 of the Central Excise Rules, 1944 as substituted in 1994 according to the Fourth Schedule, and deems actions taken under that rule between 8 July 1999 and 30 June 2001 to be valid for all purposes notwithstanding any judicial or other orders. The Central Government is deemed to have had the power to make retrospective rules for this purpose despite any supersession of the Rules, and no act or omission is rendered punishable by this section if it would not have been so without it.
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