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      <description>Repeal of specified pre-GST excise enactments took effect on commencement of the Central Goods and Services Tax regime, while preserving the legal consequences of actions taken under the repealed or amended laws. The saving clause preserves prior rights, liabilities, duties, taxes, penalties, interest, forfeitures, punishments, and all related investigation, assessment, adjudication, recovery, appeal, review, and reference proceedings as if the repeal or amendment had not occurred.</description>
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