https://www.taxtmi.com/caselaws?id=44882 Section 6 of the General Clauses Act was considered in the context of repeal, substitution, or replacement of subordinate legislation by notification, particularly Central Excise Rules. The Court noted conflicting treatment of Rayala Corporation and later High Court decisions on whether Section 6 applies to such rule-based changes and their saving consequences. Because the issue is legally significant and the authorities are divergent, the Court did not decide the merits itself; it directed that the question be placed before the Chief Justice of India for constitution of a Constitution Bench to determine the applicability of Section 6 to repeal or substitution of subordinate rules. en-us Thu, 11 Sep 1997 00:00:00 +0530 Mon, 05 Jul 2010 15:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44882 Section 6 of the General Clauses Act was considered in the context of repeal, substitution, or replacement of subordinate legislation by notification, particularly Central Excise Rules. The Court noted conflicting treatment of Rayala Corporation and later High Court decisions on whether Section 6 applies to such rule-based changes and their saving consequences. Because the issue is legally significant and the authorities are divergent, the Court did not decide the merits itself; it directed that the question be placed before the Chief Justice of India for constitution of a Constitution Bench to determine the applicability of Section 6 to repeal or substitution of subordinate rules. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44882