1990 (9) TMI 100 - HC - Central Excise

Summary

The High Court of Judicature at Bombay concluded that proceedings under Rule 10 of the Central Excise Rules can continue even after its deletion, as per Section 6 of the General Clauses Act. The rule was substituted by Section 11A of the Act on November 17, 1980. The court discharged the rule with costs. (Case citation: 1990 (9) TMI 100 - High Court of Judicature at Bombay)