https://www.taxtmi.com/caselaws?id=40466 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 continued to operate after the Finance Act, 1972 altered the tariff item, because the power to grant exemption remained under the same rule and section 24 of the General Clauses Act, 1897 preserves notifications made under a repealed enactment so long as they are consistent with the re-enacted provision. The later notification issued in July 1972 did not ingly terminate the earlier exemption during the intervening period. As a result, clearances made before the fresh notification remained covered by the exemption and the duty demand was not sustainable. en-us Mon, 03 Apr 1978 00:00:00 +0530 Sat, 08 May 2010 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40466 An exemption notification issued under Rule 8(1) of the Central Excise Rules, 1944 continued to operate after the Finance Act, 1972 altered the tariff item, because the power to grant exemption remained under the same rule and section 24 of the General Clauses Act, 1897 preserves notifications made under a repealed enactment so long as they are consistent with the re-enacted provision. The later notification issued in July 1972 did not ingly terminate the earlier exemption during the intervening period. As a result, clearances made before the fresh notification remained covered by the exemption and the duty demand was not sustainable. Case-Laws Central Excise Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40466