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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 174: Repeal and saving.
(1) Save as
otherwise provided in this Act, on and from the date of commencement of this
Act, the Central Excise Act, 1944 (except as respects goods included in entry
84 of the Union List of the Seventh Schedule to the Constitution), the
Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional
Duties of Excise (Goods of Special Importance) Act, 1957, the Additional Duties
of Excise (Textiles and Textile Articles) Act, 1978, and the Central Excise
Tariff Act, 1985 (hereafter referred to as the repealed Acts) are hereby
repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994
(hereafter referred to as “such amendment” or “amended Act”, as the case may
be) to the extent mentioned in the sub-section (1) or section 173
shall not—
a)
revive
anything not in force or existing at the time of such amendment or repeal; or
b)
affect
the previous operation of the amended Act or repealed Acts and orders or
anything duly done or suffered thereunder; or
c)
affect
any right, privilege, obligation, or liability acquired, accrued or incurred
under the amended Act or repealed Acts or orders under such repealed or amended
Acts:
Provided that any tax exemption granted as an incentive against investment
through a notification shall not continue as privilege if the said notification
is rescinded on or after the appointed day; or
d)
affect
any duty, tax, surcharge, fine, penalty, interest as are due or may become due
or any forfeiture or punishment incurred or inflicted in respect of any offence
or violation committed against the provisions of the amended Act or repealed
Acts; or
e)
affect
any investigation, inquiry, verification (including scrutiny and audit),
assessment proceedings, adjudication and any other legal proceedings or
recovery of arrears or remedy in respect of any such duty, tax, surcharge,
penalty, fine, interest, right, privilege, obligation, liability, forfeiture or
punishment, as aforesaid, and any such investigation, inquiry, verification
(including scrutiny and audit), assessment proceedings, adjudication and other
legal proceedings or recovery of arrears or remedy may be instituted, continued
or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture
or punishment may be levied or imposed as if these Acts had not been so amended
or repealed;
f)
affect
any proceedings including that relating to an appeal, review or reference,
instituted before on, or after the appointed day under the said amended Act or
repealed Acts and such proceedings shall be continued under the said amended
Act or repealed Acts as if this Act had not come into force and the said Acts
had not been amended or repealed.
(3) The
mention of the particular matters referred to in sub-sections (1) and (2) shall
not be held to prejudice or affect the general application of section 6 of the
General Clauses (10 of 1897). Act, 1897 with regard to the
effect of repeal.
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