https://www.taxtmi.com/caselaws?id=41047 A show-cause notice issued under Rule 10 of the Central Excise Rules could not survive after that rule was omitted with effect from 17 November 1980, because the amending legislation contained no saving or deeming provision preserving pending proceedings. Section 6 of the General Clauses Act did not apply to an omission of a rule, so the statutory basis for the notice ceased to exist and a later departmental communication could not validly continue the original quasi-judicial proceeding. The impugned demand proceedings founded on the omitted rule were therefore invalid and liable to be quashed. en-us Thu, 03 Dec 1981 00:00:00 +0530 Thu, 20 May 2010 13:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41047 A show-cause notice issued under Rule 10 of the Central Excise Rules could not survive after that rule was omitted with effect from 17 November 1980, because the amending legislation contained no saving or deeming provision preserving pending proceedings. Section 6 of the General Clauses Act did not apply to an omission of a rule, so the statutory basis for the notice ceased to exist and a later departmental communication could not validly continue the original quasi-judicial proceeding. The impugned demand proceedings founded on the omitted rule were therefore invalid and liable to be quashed. Case-Laws Central Excise Thu, 03 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41047