Effect of amendments, etc. of rules, notifications or orders
Section 38A of the Central Excise Act, 1944 deals with effect of amendments, etc. of rules, notifications or orders. [38A. Effect of amendments, etc. of rules, notifications or orders.--Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, rep The Act came into force on 28 Feb 1944.
1[38A. Effect of amendments, etc. of rules, notifications or orders.--Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not--
(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
(b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed, superseded or rescinded; or
(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or
(e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.]
Section 38A, The Central Excise Act, 1944 (Act 1 of 1944).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Punjab National Bank vs Union of India Ministry of Finance/revenue Thr. Its Secretary
Court's Decision & Legal Precedent
When a statutory rule is omitted from the statute books and replaced by a new rule that uses narrower language or does not provide for the same power, pending proceedings initiated under the omitted rule will lapse unless there is an applicable saving clause in the statute or the new rule. Section 6 of the General Clauses Act applies only to repeal of Central Acts or Regulations, not to omission of rules. Section 38A of the Central Excise Act does not save proceedings when the legislature manifestly does not intend to revive the power, as evidenced by the fact that the power is not re-introduced in subsequent rules and the language is narrowed from 'anything' to 'goods'. Therefore, confiscation orders passed under an omitted rule are without jurisdiction and void. Additionally, in the absence of a specific statutory provision providing first charge to the government, secured creditors under SARFAESI Act have priority over government debts, and SARFAESI Act provisions override all other laws including the Central Excise Act.
On this section: Provides that repeal or omission of rules shall not affect rights, liabilities, or pending investigations unless a different intention appears; Court held this does not apply when legislature manifests clear intent not to revive a power
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 38A
What have the courts held on Section 38A of the Central Excise Act?
Punjab National Bank vs Union of India Ministry of Finance/revenue Thr. Its Secretary (24 Feb 2022) is the leading judgment on this section among those set out below: Provides that repeal or omission of rules shall not affect rights, liabilities, or pending investigations unless a different intention appears; Court held this does not apply when legislature manifests clear intent not to revive a power.
How do I find court cases under Section 38A of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 38A, section 38A Central Excise Act 1944, section 38A of the Central Excise Act. People searching for it also type section 38a of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Punjab National Bank vs Union of India Ministry of Finance/revenue Thr. Its Secretary (24 Feb 2022).
When did Section 38A of the Central Excise Act come into force?
Section 38A of the Central Excise Act, cited as Central Excise Act 1944 38A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.