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2019 (8) TMI 1294 - AT - Central ExciseValidity of proceedings which were initiated prior to the repeal of the Gold (Control) Act, in matters pertaining to the period prior to 1990 - HELD THAT:- Hon’ble Apex Court in the case of SUSHILA N. RUNGTA (D) VERSUS TAX RECOVERY OFFICER [2019 (1) TMI 829 - SUPREME COURT] has held that consequent upon the repeal of the Gold (Control) Act, 1968 by the Gold (Control) Repeal Act, 1990, any proceedings which were initiated under the repealed Act do not survive post 1990 in the absence of any savings clause. The Hon’ble Apex Court also held that considering the Statement of Objects and Reasons of the Gold (Control) Repeal Act, 1990, Section 6A of the General Clauses Act will not apply to these cases to continue any proceedings that may have been initiated prior to such repeal. Accordingly, the current proceedings which were initiated prior to the repeal of the Gold (Control) Act, in matters pertaining to the period prior to 1990, no longer survive. Appeal allowed - decided in favor of appellant.
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