https://www.taxtmi.com/caselaws?id=166985 Proceedings under omitted Central Excise Rules 10 and 10A did not continue after those rules were deleted and replaced. Section 6 of the General Clauses Act, 1897 applies to repeal of a Central Act or Regulation, not to omission of a rule, even if the rule was made under statutory authority. Because the substituted framework contained no saving clause and the later enactment of Section 11A did not preserve pending actions, proceedings already initiated under the omitted rules lapsed and any order passed in them was without legal effect. en-us Tue, 01 Feb 2000 00:00:00 +0530 Fri, 30 Aug 2024 11:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166985 Proceedings under omitted Central Excise Rules 10 and 10A did not continue after those rules were deleted and replaced. Section 6 of the General Clauses Act, 1897 applies to repeal of a Central Act or Regulation, not to omission of a rule, even if the rule was made under statutory authority. Because the substituted framework contained no saving clause and the later enactment of Section 11A did not preserve pending actions, proceedings already initiated under the omitted rules lapsed and any order passed in them was without legal effect. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166985