https://www.taxtmi.com/caselaws?id=81252 The Tribunal concluded by majority opinion that it retained jurisdiction to hear appeals under the Gold (Control) Act, 1968, even after its repeal on June 6, 1990. This decision was based on Section 6 of the General Clauses Act, 1897, which preserves rights, liabilities, and legal proceedings unless explicitly negated by the repealing statute. As there was no clear legislative intent to terminate pending proceedings, the Tribunal directed the Registry to proceed with hearings on merits, affirming the preservation of rights and liabilities under the repealed Act. en-us Mon, 04 Mar 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81252 The Tribunal concluded by majority opinion that it retained jurisdiction to hear appeals under the Gold (Control) Act, 1968, even after its repeal on June 6, 1990. This decision was based on Section 6 of the General Clauses Act, 1897, which preserves rights, liabilities, and legal proceedings unless explicitly negated by the repealing statute. As there was no clear legislative intent to terminate pending proceedings, the Tribunal directed the Registry to proceed with hearings on merits, affirming the preservation of rights and liabilities under the repealed Act. Case-Laws Central Excise Mon, 04 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81252