https://www.taxtmi.com/caselaws?id=50702 Unconditional omission of the Modvat and money credit rules without a saving clause caused pending proceedings and appeals under those rules to lapse. The Tribunal applied the principle that, where a rule is omitted outright and no specific saving provision preserves existing actions, the provision is treated as obliterated from the statute book for pending matters. It further stated that Section 6 of the General Clauses Act, 1897 does not by itself preserve proceedings on repeal or omission of a rule in the absence of express saving language. As a result, the original adjudication proceedings and the appeal could not survive. en-us Tue, 27 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 14:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50702 Unconditional omission of the Modvat and money credit rules without a saving clause caused pending proceedings and appeals under those rules to lapse. The Tribunal applied the principle that, where a rule is omitted outright and no specific saving provision preserves existing actions, the provision is treated as obliterated from the statute book for pending matters. It further stated that Section 6 of the General Clauses Act, 1897 does not by itself preserve proceedings on repeal or omission of a rule in the absence of express saving language. As a result, the original adjudication proceedings and the appeal could not survive. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50702