https://www.taxtmi.com/caselaws?id=45167 The Bombay HC considered whether prosecution under the Central Excises and Salt Act, 1944 was barred by limitation under unamended Section 40(2). It held that the 19 May 1973 amendment displaced the earlier six-month bar and, because the amendment took effect before the limitation period had expired, no vested right to immunity from prosecution had accrued. The principle that accrued rights are not taken away except by express provision or necessary implication was recognised, but found inapplicable on these facts. The amended law therefore governed the pending liability, and the complaint was not time-barred. en-us Tue, 21 Oct 1975 00:00:00 +0530 Fri, 09 Jul 2010 10:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45167 The Bombay HC considered whether prosecution under the Central Excises and Salt Act, 1944 was barred by limitation under unamended Section 40(2). It held that the 19 May 1973 amendment displaced the earlier six-month bar and, because the amendment took effect before the limitation period had expired, no vested right to immunity from prosecution had accrued. The principle that accrued rights are not taken away except by express provision or necessary implication was recognised, but found inapplicable on these facts. The amended law therefore governed the pending liability, and the complaint was not time-barred. Case-Laws Central Excise Tue, 21 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45167