https://www.taxtmi.com/caselaws?id=49052 Liabilities and obligations incurred under Rules 96ZO and 96ZP of the Central Excise Rules, 1944, while those rules were in force, remained enforceable after their omission because Section 38A of the Central Excise Act, 1944, preserves the prior operation of amended, repealed, superseded or rescinded rules and protects accrued liabilities, penalties, proceedings and remedies. The subsequent omission of Section 3A did not extinguish obligations already incurred during the currency of the rules. The saving clause in the 2001 amendment also supported continuation of those accrued liabilities. en-us Thu, 13 Sep 2007 00:00:00 +0530 Thu, 28 Sep 2017 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49052 Liabilities and obligations incurred under Rules 96ZO and 96ZP of the Central Excise Rules, 1944, while those rules were in force, remained enforceable after their omission because Section 38A of the Central Excise Act, 1944, preserves the prior operation of amended, repealed, superseded or rescinded rules and protects accrued liabilities, penalties, proceedings and remedies. The subsequent omission of Section 3A did not extinguish obligations already incurred during the currency of the rules. The saving clause in the 2001 amendment also supported continuation of those accrued liabilities. Case-Laws Central Excise Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49052