Rescission of a central excise notification revokes the prior exemption while preserving past acts and omissions. The Central Government rescinds Notification No. 18/2010 Central Excise dated 27th February, 2010 by exercising the power under sub section (1) of section 5A of the Central Excise Act, 1944, issuing Notification No. 26/2010 Central Excise dated 10th May, 2010, and preserves acts or omissions done before the rescission.