Amendment of rule 57R of the Central Excise Rules, 1944

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....(5) as substituted by the Central Excise (Third Amendment) Rules, 1996, published in the Official Gazette, vide notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No. G.S.R. 324(E), dated the 23rd July, 1996; and (b) sub-rule (8) as inserted by the Central Excise (Amendment) Rules, 1997, published in the Official Gazette, vide notification of th....

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....tively, taken or done as if the said sub-rules, as amended by this sub-section, had been in force at all material times. (2) Notwithstanding the supersession of the Central Excise Rules, 1944 referred to in sub-section (1), for the purposes of that sub-section, the Central Government shall have and shall be deemed to have the power to make rules with retrospective effect as if the Central Gover....