https://www.taxtmi.com/caselaws?id=42899 Proceedings begun by show cause notices under Rule 10 of the Central Excise Rules were held to survive deletion of that rule because the notices had already merged into final adjudication orders before the deletion took effect. Once the Assistant Collector had passed those orders, there were no pending proceedings to be extinguished by the rule's deletion. The court further held that, even otherwise, the continuation and enforcement of the proceedings were saved by the General Clauses Act, and the later substitution of Section 11A did not prevent enforcement of orders already made. The challenge to continuance of the demand proceedings therefore failed. en-us Thu, 20 Sep 1990 00:00:00 +0530 Tue, 15 Jun 2010 09:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42899 Proceedings begun by show cause notices under Rule 10 of the Central Excise Rules were held to survive deletion of that rule because the notices had already merged into final adjudication orders before the deletion took effect. Once the Assistant Collector had passed those orders, there were no pending proceedings to be extinguished by the rule's deletion. The court further held that, even otherwise, the continuation and enforcement of the proceedings were saved by the General Clauses Act, and the later substitution of Section 11A did not prevent enforcement of orders already made. The challenge to continuance of the demand proceedings therefore failed. Case-Laws Central Excise Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42899