Central Excise Act 1944 Chapters, Section 132 of the Finance Act, 2001 (14 OF 2001).
SECTION 132 OF THE FINANCE ACT, 2001 (14 OF 2001)
Section 132. Validation of certain action taken. Any action
taken or anything done or omitted to be done or purporting to have been taken or
done or omitted to be done under any rule, notification, or order made or issued
under the Central Excise Act, or any notification or order issued under such
rule at any time during the period commencing on and from the 28th day of
February, 1944 and ending with the day, the Finance Bill, 2001 receives the
assent of the President shall be deemed to be and to always have been, for all
purposes, as validly and effectively taken or done or omitted to be done as if
the amendment made by section 125 of the Finance Act, 2001 had been in force at
all material times and, accordingly, notwithstanding anything contained in any
judgment, decree or order of any court, tribunal or other authority,—
- any action taken or anything done or omitted to be done, during the said
period in respect of any excisable goods under any of such rule,
notification or order, shall be deemed to be and shall be deemed to always
have been, as validly taken or done or omitted to be done as if the
amendment made by section 125 of the Finance Act, 2001 had been in force at
all material times;
- no suit or other proceedings shall be maintained or continued in
any court, tribunal or other authority for any action taken or anything done
or omitted to be done, in respect of any excisable goods under any of such
rule, notification or order, and no enforcement shall be made by any court,
of any decree or order relating to such action taken or anything done or
omitted to be done as if the amendment made by section 125 of the Finance
Act, 2001 had been in force at all material times;
- recovery shall be made of all such amounts of duty or interest or
penalty or fine or credit of duty in respect of inputs or capital goods or
other charges which have not been collected or, as the case may be, which
have been refunded, as if the amendment made by section 125 of the Finance
Act, 2001 had been in force 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.