Amendment Central Excise (No. 2) Rules, 2001

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..... inance (Department of Revenue), number G.S.R. 444( E ), dated the 21 st June, 2001 shall stand amended and shall be deemed to have been amended retrospectively in the manner specified in column (2) of the Fifth Schedule on and from the corresponding date specified in column (3) of that Schedule against the rule specified in column (1) of that Schedule. ( 2 ) Notwithstanding anything contain .....

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..... f the Central Government had the power to make rules under section 37 of the Central Excise Act, retrospectively, at all material times. Explanation. — For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence, which would not have been so punishable if this section had not come into force. - - statute, statutory p .....

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