1997 (9) TMI 122

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....sions of Section 6 of the General Clauses Act can be held to be applicable where a Rule in the Central Excise Rules is replaced by Notification dated August 6, 1977 issued by the Central Government in exercise of its Rule making power, Rules 10 and 10A were substituted. The said Rules as substituted in 1977 were replaced in 1980 by Section 11A of the Central Excise Act. 2. Shri F.S. Nariman, th....