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of <h1>Proceedings under deleted Rule 10 of Central Excise Rules can continue, HC Bombay rules.</h1> <h3>ARJUNDAS RAMLAL GURWADA Versus UNION OF INDIA</h3> The High Court of Judicature at Bombay held that proceedings under Rule 10 of the Central Excise Rules can continue despite its deletion, citing Section 6 ... Demand for duty - Show cause notice The High Court of Judicature at Bombay concluded that proceedings under Rule 10 of the Central Excise Rules can continue even after its deletion, as per Section 6 of the General Clauses Act. The rule was substituted by Section 11A of the Act on November 17, 1980. The court discharged the rule with costs. (Case citation: 1990 (9) TMI 100 - High Court of Judicature at Bombay)
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