https://www.taxtmi.com/caselaws?id=194559 Unconditional omission of Rule 56A of the Central Excise Rules, 1944, without a saving clause, extinguished the legal basis for pending prosecutions founded on that rule. Section 6 of the General Clauses Act, 1897 did not preserve the proceedings because it applies to repeal of an enactment, not omission of a rule. Section 38A of the Central Excise Act, 1944 also afforded no protection, as it covers amendment, repeal, supersession or rescission, but not omission. The pending prosecution therefore lacked a surviving foundation and could not continue after the rule was removed from the statute book. en-us Sat, 17 Oct 2015 00:00:00 +0530 Wed, 13 Sep 2017 20:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194559 Unconditional omission of Rule 56A of the Central Excise Rules, 1944, without a saving clause, extinguished the legal basis for pending prosecutions founded on that rule. Section 6 of the General Clauses Act, 1897 did not preserve the proceedings because it applies to repeal of an enactment, not omission of a rule. Section 38A of the Central Excise Act, 1944 also afforded no protection, as it covers amendment, repeal, supersession or rescission, but not omission. The pending prosecution therefore lacked a surviving foundation and could not continue after the rule was removed from the statute book. Case-Laws Central Excise Sat, 17 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194559