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THE CENTRAL EXCISE ACT, 1944
 
 

 


 

SECTION 38. Publication of rules and notifications and laying of rules before Parliament.  — (1) All rules made and notifications issued under this Act shall be published in the Official Gazette.

 

 

(2) Every rule made under this Act, every notification issued  under  section 3A, section 4A,  sub-section (1) of section 5A,  section 5B and section 11C and every order made under sub-section (2) of section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.

 

SECTION 38A. Effect of amendments, etc., of rules, notifications or orders. —

 

Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not -

 

a)     revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or

b)    affect the previous operation of any rule, notification or order so  amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or

c)     affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed, superseded or rescinded; or

d)    affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or

e)     affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.

 
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