Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rescission of Central Excise notification with effect from Feb 2, 2026; prior actions expressly preserved.</h1> Rescission of a prior central excise notification is effected under the executive power conferred by section 5A(1) of the Central Excise Act on the ground of public interest, resulting in withdrawal of Notification No. 05/2023-Central Excise. The rescission expressly preserves actions taken or omissions before rescission, and the rescission takes effect from 2 February 2026. The operative legal effect is withdrawal of the previous exemption/notification prospectively from the commencement date while saving past transactions and omissions.
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