https://www.taxtmi.com/caselaws?id=30252 A substituted fiscal provision will not be read as preserving the earlier regime for prior periods where the text shows a different intention. Applying Section 6A of the General Clauses Act, the Tribunal held that the substituted Section 11AB of the Central Excise Act did not support recovery of interest for the period before 11-5-2001 because the proviso excluded duty that had become payable earlier. The same reasoning was applied to Rule 57-I(5) of the Central Excise Rules, and the Revenue's reliance on saving provisions was rejected. Interest for the pre-11-5-2001 period was therefore not recoverable. en-us Fri, 11 Jan 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30252 A substituted fiscal provision will not be read as preserving the earlier regime for prior periods where the text shows a different intention. Applying Section 6A of the General Clauses Act, the Tribunal held that the substituted Section 11AB of the Central Excise Act did not support recovery of interest for the period before 11-5-2001 because the proviso excluded duty that had become payable earlier. The same reasoning was applied to Rule 57-I(5) of the Central Excise Rules, and the Revenue's reliance on saving provisions was rejected. Interest for the pre-11-5-2001 period was therefore not recoverable. Case-Laws Central Excise Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30252