https://www.taxtmi.com/caselaws?id=46825 Pending gold-control proceedings survived repeal of the Gold (Control) Act because the show cause action had already been initiated and liability had accrued before repeal. Applying section 6 of the General Clauses Act, 1897, the repeal did not extinguish previous operation, accrued liability, or pending proceedings in the absence of a contrary legislative intention. A subsequent change in the designation of the adjudicating officer from Collector to Commissioner was treated as a change in nomenclature only and did not deprive the matter of a competent forum. The proceedings remained maintainable against the assessee. en-us Wed, 15 May 2002 00:00:00 +0530 Sat, 24 Jul 2010 11:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46825 Pending gold-control proceedings survived repeal of the Gold (Control) Act because the show cause action had already been initiated and liability had accrued before repeal. Applying section 6 of the General Clauses Act, 1897, the repeal did not extinguish previous operation, accrued liability, or pending proceedings in the absence of a contrary legislative intention. A subsequent change in the designation of the adjudicating officer from Collector to Commissioner was treated as a change in nomenclature only and did not deprive the matter of a competent forum. The proceedings remained maintainable against the assessee. Case-Laws Central Excise Wed, 15 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46825