Section Text
1) Notwithstanding any judgment, decree or order of any court, in all Central laws, providing for or relating to the levy on iron or steel products of duties of excise, as in force during or at any time during the period commencing with the appointed day and ending with the 28th day of February 1975-
(I) and reference to strips shall be construed as including and as having always included skelp as defined in
Explanation 2 unless such Central law excluded, expressly or by necessary implication, skelp from strips; and (II) any reference to skelp shall be construed as having and having always had the meaning assigned to it in
Explanation 2, and accordingly-
(a) ail duties of excise levied, assessed or collected or purporting to have been levied, assessed or collected on skelp, as defined in
Explanation 2, under any such Central law shall be deemed to be as validly levied, assessed or collected as if the provisions of this section had been in force at all material times when such duties of excise were levied, assessed or collected;
(b) no suit or other proceeding shall be maintained or continued in any court for the refund of, and no enforcement shall be made by any court of any decree or order directing the refund of, any such duties of excise which have been collected and which would have been validly collected if the provisions of this section had been in force at all material times when such duties were collected', (c) refund shall be made of all such duties of excise which have been collected but which would not have been collected if the provisions of this section had been in fore at all material times when such duties were collected; and (d) recoveries shall be made of all such duties of excise which have not been collected but which would have been collected if the provisions of this section had been in force as from the appointed day.
(2) 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.