Amendment of Central Excise Rules, 1944.

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..... h Amendment) Rules, 1994 published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue), number G.S.R. 699(E), dated the 22nd September, 1994 shall stand amended and shall be deemed to have been amended retrospectively in the manners specified in column (2) of the Fourth Schedule on and from the corresponding date specified in colu .....

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..... hall have and shall be deemed to have the power to make rules with retrospective effect as if 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 .....

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