https://www.taxtmi.com/caselaws?id=42911 Proceedings initiated under omitted Central Excise Rules, 1944 could not be continued or sustained after the rules ceased to operate, because subordinate legislation does not retain force in the absence of an express saving provision. Section 6 of the General Clauses Act, 1897 was held inapplicable to the omission of subordinate rules, so it did not preserve the pending excise action. The Court also declined to rely on Section 11A of the Central Excises and Salt Act, 1944 to validate the proceedings. The impugned demand was therefore without jurisdiction and liable to be quashed. en-us Thu, 30 Aug 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42911 Proceedings initiated under omitted Central Excise Rules, 1944 could not be continued or sustained after the rules ceased to operate, because subordinate legislation does not retain force in the absence of an express saving provision. Section 6 of the General Clauses Act, 1897 was held inapplicable to the omission of subordinate rules, so it did not preserve the pending excise action. The Court also declined to rely on Section 11A of the Central Excises and Salt Act, 1944 to validate the proceedings. The impugned demand was therefore without jurisdiction and liable to be quashed. Case-Laws Central Excise Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42911