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TMI Blog2017 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... f Kolhapur Canesugar Works Ltd. v. UOI 2000 (119) ELT 257 (S.C.) to state that the Commissioner had no power to invoke Section 80 after the same has been omitted from the statute. He argued that Section 80 would be applicable to offences committed prior to 2014-15. He argued that the decision of the Hon'ble Apex Court in the case of Kolhapur Canesugar Works Ltd. (supra) actually helps his case as in the instant case what so have been repleted is an Act and not a Rule. 3. I have gone through the rival submissions and I find that it is a fact that the Tribunal has been consistently invoking the Section 80 after the same has been omitted from the statute. The decision cited by Revenue (supra) is in respect of omission of Rule and not omission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any Central Act or Regulation made after commencement of the General Clauses Act repeals any enactment. It is not applicable in the case of omission of a Rule. 38. The position is well known that at common law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions of Section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding initiated when old Rule 10 was in force could be continued on the strength of the clause of the notification by which the said Rule was omitted and substituted by a new Rule which in turn was substituted by Section 11A of the Act. 41. From the contents of the provisions in the Rules it is clear that it did not contain any saving clause for continuance of the proceeding initiated under the rule which was deleted/omitted. There is also no provision in Section 11A or in any other Section of the Act saving the proceedings initiated under the deleted/omitted provision. The consequential position that follows is that the proceeding lapsed after 6th August 1977 and any order passed in the proceeding thereafter is to be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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