https://www.taxtmi.com/caselaws?id=73938 Penalty proceedings cannot be initiated under Rules 32 and 40 of the Central Excise Rules after those rules have been omitted, unless a saving clause preserves prior liability. Omission of a rule is not treated like repeal of an Act or Regulation for the purpose of Section 6 of the General Clauses Act, 1897. As the notice was issued after the rules ceased to exist and no saving provision protected past contraventions, Section 6 did not preserve the proceedings. The penalty action was therefore invalid in law. en-us Mon, 25 Jan 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73938 Penalty proceedings cannot be initiated under Rules 32 and 40 of the Central Excise Rules after those rules have been omitted, unless a saving clause preserves prior liability. Omission of a rule is not treated like repeal of an Act or Regulation for the purpose of Section 6 of the General Clauses Act, 1897. As the notice was issued after the rules ceased to exist and no saving provision protected past contraventions, Section 6 did not preserve the proceedings. The penalty action was therefore invalid in law. Case-Laws Central Excise Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73938