Atlas Laminates Vs. Commissioner of Central Excise

1. the notice to show cause dated 24.12.1979 demanding duty from the appellant was in terms of rule 10 of the central excise rules. the assistant collector's order adjudicating on this notice was passed on 30.11.1980. rule 10 was omitted by the central excise the 15th amendment to rules, 1980 which came into effect on 17.11.1980.kolhapur canesugar works ltd. and ors. v. union of india 2000 (37) rlt 1 the supreme court held that proceedings under rule 10 which was omitted on 6.8.1977 could not continue thereafter. it said that the provisions of section 6 of the general clauses act, 1897 will not apply in a case where a rule is omitted; in the absence of a saving clause in the enactment by which the rule was omitted, or in the enactment by which the fresh rule was inserted, proceedings under the old rule 10 would lapse on its omission.3. the same position holds true of the omission made of rule 10 in 1980. the amending act by which the rule was omitted contains no saving provision. the act by which the section 11a was inserted in the central excise & salt act also contains no clause saving the proceedings already initiated. the show cause notice issued to the appellant therefore lapses on the omission of rule 10 on 17.11.1980.