Retrospective rule amendment validates past actions under amended excise rules and preserves no new offence protection provision. Rule 18 of the Central Excise Rules, 2002 is amended as specified in the Sixth Schedule and deemed to have effect retrospectively from the corresponding dates in that Schedule; actions taken under the rule during the specified retrospective period are declared always valid and effective notwithstanding any judicial orders, and the Central Government is deemed to have had rule making power to enact such retrospective rules, with a clarification that no act is newly made punishable by 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 rule amendment validates past actions under amended excise rules and preserves no new offence protection provision.
Rule 18 of the Central Excise Rules, 2002 is amended as specified in the Sixth Schedule and deemed to have effect retrospectively from the corresponding dates in that Schedule; actions taken under the rule during the specified retrospective period are declared always valid and effective notwithstanding any judicial orders, and the Central Government is deemed to have had rule making power to enact such retrospective rules, with a clarification that no act is newly made punishable by this section.
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