Provisions as to duties of excise on matches in relation to a certain period and validation

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..... rd day of February, 1982, which was issued in exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to provide for certain exemptions from duty in relation to matches shall, subject to the modifications specified in the Fourth Schedule- (a) be deemed to have, and to have always had, effect on and from the 19th day of June, 1980; and (b) be deemed to prevail, .....

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..... section (1) had been in force at all material times and such action or thing had been taken or done under the Central Excises Act and the Central Excise Rules, 1944, read with the notification dated the 23rd day of February, 1982, referred to in sub-section (1), and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,- (a) all .....

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..... h have been collected but which would not have been so collected if the provisions of this section had been in force at all material times; (d) recovery shall be made of all such duties of excise which have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, would not have been refunded, if the provisions of this section h .....

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