https://www.taxtmi.com/caselaws?id=42860 Proceedings for short levy initiated under Rule 10 of the Central Excise Rules, 1944 could continue after the rule was repealed and an identical provision was introduced in Section 11A of the Central Excises and Salt Act, 1944. The Bombay HC applied Section 3(51) and Section 6 of the General Clauses Act, 1897, holding that a rule made under an enactment is saved on repeal where proceedings had already commenced while the rule was in force. Pending demand proceedings were therefore not extinguished, and the challenge to continuation and confirmation of demand failed. en-us Tue, 18 Sep 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42860 Proceedings for short levy initiated under Rule 10 of the Central Excise Rules, 1944 could continue after the rule was repealed and an identical provision was introduced in Section 11A of the Central Excises and Salt Act, 1944. The Bombay HC applied Section 3(51) and Section 6 of the General Clauses Act, 1897, holding that a rule made under an enactment is saved on repeal where proceedings had already commenced while the rule was in force. Pending demand proceedings were therefore not extinguished, and the challenge to continuation and confirmation of demand failed. Case-Laws Central Excise Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42860