Provision as to additional duties of excise on certain varieties of sugar in relation to a certain period and validation

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....ry of Finance (Department of Revenue) No. G.S.R. 97(E), dated the 23rd day of February, 1988, which was issued in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with sub-section (3) of section 3 of the Additional Duties of Excise Act, providing for withdrawal of exemptions from additional Duty of excise in relation to certain parieties of sugar (....

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....ntained in any judgment, decree or order of any court, tribunal or other authority,-- (a) all additional duties of excise levied, assessed or collected or purporting to have been levied, assessed or collected on or after the 10th day of September, 1986 and before the 23rd day of February, 1988, on sugar, shall be deemed to be, and shall be deemed to have always been, as validly levied, as....