9911796707
TMI Blog1995 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed by the department and is directed against the order of the Tribunal dated 18-3-1992 in Order No. 636/1992. 2. Respondent is absent in spite of notice. 3. Shri Arulsamy, the learned DR submitted that under the impugned order the Tribunal has set aside the order passed by the Collector of Customs, Visakhapatnam, dated 29-8-1990 under the provisions of the Gold (Control) Act, 1968, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d considered the submissions made before me. The Gold (Control) Act, 1968 was repealed on 6-6-1990. The respondent was a licensed dealer under the Act at Visakhapatnam and the Central Excise Officers attached to the preventive and intelligence unit of Visakhapatnam on 24-12-1989 inspected respondent's shop and scrutinised the accounts and found that 638 gms. of gold ornaments of 22 carat purity ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Governor General in Council or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not - (a) revive anything not in force or existing at the time at which the repeal takes effect; or (b) affect the previous operation of any enactment so repeaed or anything duly done or suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department contends that the show cause notice was also received by the respondent on 6-6-1990 the date on which the Act was repealed, the contention of the learned DR that by reason Section 6 of the General Clauses Act the proceedings instituted by issue of a show cause notice should be allowed to continue would merit consideration. I, therefore, agree with learned DR and hold that the Quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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