Retrospective amendment validates past actions under amended central excise rules and preserves non criminality of prior omissions. Amendment authorises retrospective modification of Central Excise (No. 2) Rules, 2001 as specified in the Fifth Schedule; validates actions taken under the amended rule during the specified historical period as always having been valid; declares the Central Government to have had power to make such retrospective rules for the purposes of the amendment; and confirms that no act or omission is made punishable which would not have been punishable absent this section.
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 past actions under amended central excise rules and preserves non criminality of prior omissions.
Amendment authorises retrospective modification of Central Excise (No. 2) Rules, 2001 as specified in the Fifth Schedule; validates actions taken under the amended rule during the specified historical period as always having been valid; declares the Central Government to have had power to make such retrospective rules for the purposes of the amendment; and confirms that no act or omission is made punishable which would not have been punishable absent this section.
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