Repeal and saving [Section 174]

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.... spirit, natural gas, aviation turbine fuel, tobacco and tobacco products) * The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 * The Additional Duties of Excise (Goods of Special Importance) Act, 1957 * The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 * The Central Excise Tariff Act, 1985. [ section 174(1) ] Howsoever The repeal under section 174(2) ....

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.... fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or * (e) No effect on legal proceedings and tax, penalty etc. under previous law - affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceed....

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....appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. Section 174(3) provides section 174 must be read with section 6 of the General Clauses Act, 1897 so as to understand the effect of appeal Section 6 of the General Cl....