https://www.taxtmi.com/caselaws?id=45989 A show cause notice issued under Rule 10 read with Rule 10A of the Central Excise Rules could not survive after Section 11A was inserted and Rule 10 was abrogated without any saving clause. Proceedings initiated under the repealed rule lapse unless expressly preserved, and Section 6 of the General Clauses Act does not save them where the later enactment repeals the rule without such protection. The notice was therefore invalid and the order founded on it could not stand, resulting in relief for the assessee. en-us Thu, 19 Jul 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45989 A show cause notice issued under Rule 10 read with Rule 10A of the Central Excise Rules could not survive after Section 11A was inserted and Rule 10 was abrogated without any saving clause. Proceedings initiated under the repealed rule lapse unless expressly preserved, and Section 6 of the General Clauses Act does not save them where the later enactment repeals the rule without such protection. The notice was therefore invalid and the order founded on it could not stand, resulting in relief for the assessee. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45989