https://www.taxtmi.com/caselaws?id=41818 Recovery proceedings for additional excise duty could not be sustained once the Central Excise Rule conferring the recovery power had been omitted without any express saving clause. The court held that, in the absence of a saving provision, the respondents had no authority to continue action under the omitted rule, and proceedings based on it were ultra vires. The impugned notice and consequential order were therefore quashed, and the petition was allowed on that ground. en-us Fri, 08 Mar 1985 00:00:00 +0530 Mon, 07 Jun 2010 12:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41818 Recovery proceedings for additional excise duty could not be sustained once the Central Excise Rule conferring the recovery power had been omitted without any express saving clause. The court held that, in the absence of a saving provision, the respondents had no authority to continue action under the omitted rule, and proceedings based on it were ultra vires. The impugned notice and consequential order were therefore quashed, and the petition was allowed on that ground. Case-Laws Central Excise Fri, 08 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41818