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    <description>Rule 12 of the Central Excise Rules, 1944 is deemed amended retrospectively as specified in the Fourth Schedule; actions taken under the rule during the specified retrospective period are declared valid and effective notwithstanding any judgment, decree or order; the Central Government is deemed to have had the power to make such retrospective rule amendments for that purpose; and no act or omission is to be made punishable by this section if it would not have been punishable absent this section.</description>
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