 bid no 1d of 188z  - b the central excise ~ws (~dment and validation) bill, 1982a bill to provide for the amendmem of zmds relating to ce'j1ttgl ezc:iie cmd to validate duties of &1:dae coz~ under aveh ·lc&wb be it 8d8ctecl by parliament m the thifty-wrcl year of tile republic of ldcti&  follow8:-1 (11 this act may be cal1ecl the central bzcim laws (amendmat slldddtje and valldatlon) act, 1982  5 (2) it shall be deemed to have come into force on the date 01' iijidcieo 1 of 1944 commencement of the central excises and salt act, 19m meat 2 (1) in this section,-(a) "central excises act" means the central excises and salt act, 1944; 1 of 19(4 10 (b) "central law" means a central act other than the central excises act and in~udes a declared provision within the meaning of section 2 of the provisional collection of taxes act, 1931; 16 of 1831 (c) "exemption", in relation to any duty of excise, means exemption from the whole or any part of such duty; provi sions as to exemp· tion  from duty of excise or fixing rate of suchdufj under certain cefttral lawaldd vaif4auon (d) "preamble", in relation to any notiftcation or order, meiiti that part of the noti6cation or order which refers to the ~ la bercise or in pursuance ot which such notification or order is iuued or dlade  (2) every central law providing for the levy add collection of any duty of excise which makes the provisions of the central exclsea act and the rules made thereunder applicable by reference to the levy and 5 collection of the duty of excise under such central law shall have, and shall be deeni~ always to have had, effect with respect to the matters dealt with in sub-section (3) in the manner provided in that sub-section and this act shall be construed as one with such central law (3) where any central law providing for the levy and collection 10 of any duty of excise makes the provisions of the central excises act and the rules made thereunder applicable by reference to the levy and collection of the duty of excise under such central law, then,-(a) it shall be necessary for the purpose of granting, by any notification or order, any exemption from any duty of excise, or 15 fixing, by any notification or order, any rate of, duty leviable under such central law to expressly refer to the provisions of the said central law in the preamble to such notification or order, or to state by express words in such notification or order that the exemption provided for, or the rate of duty fixed, by such notlftcation or order is an exemption from, or the rate of duty under, ro 'stleh oentril law; (b) no notification or 'oi"der issued or made under the central excises act or the said rules' (whether issued or made before, on or after the 24th day 'of september, 1982 and whether or not in force on such date) granting any' exemption from any duty of excise or 15 fixing any irate of such duty shall have the effect of, or be "construed ~s, providing 'for exemption from the duty of excise leviable, or, as the case may be, 'fudng the rate of duty, under the said centraliaw,  ~ , '" ' unless 'such' notiftcationor ohier-  (i) ~press~y r,efer~ to th~ provi~onso(the said centraliaw 30  1rl the preamble; or' ', :    ''  (ti) by express words, provi4es for an exemption from the duty of excise leviable, or, as the case may be, fixes the rate of duty,under the said central law; and (c) every notification or order of the nature refelu'ed to in 55 clause (b) which expressly refers to the provisions of any central law or central laws in the preamble, shall have the e1fect of, and be construed as, providing for exemption from the duty of excue leviable, or, as the case may be, fixing a rate of duty, only under such central law or central laws, unless such notification or order also, by express words, provides for an exemption from the duty fo 'of·'8][ciee leviable,or, as the case may be, fixes the tate of duty, under the central excises act • ; :(4) 'every notiftcatio~ or order gr&ntirig any exemption or fixing a _ rate of duty issued or made under 'the central gxcises act or the rule& 45 ~de  the~under at any time whatsoever before the 24th day of sepl~,~~';: 1982 shall have, and shall be deemed always to have had, effect for all purposes as if the foregoing provisions ot this section had been in force at all material times and accordingry, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action or thing taken or done, or purporting to 5 have been taken or dode, under the central exci8ea act o~ ~ said rules or any central law in any, case by virtue of such notification or order shall be deemed to be, and to have always been, for all putpoles as'validly and effectively taken or done as if the foregoing pro\1siona ,9£ thls section had been in force at all material times, and, notwithstwl~ 10 anything as aforesaid and without prejudice to the genera1ity of the foregolng,-, 15 (a) all duties of excise levied, 8ljse!sse,d or collected with feip8c1: to any goods under the central e~eises ac~ or the said rules or my  central law shall be deemed to be, and;shallj:,e de~ed al~ tq  have been, validly levied, assesse4 or collected as if the,  forego~ provisions of this section had been in force at all material times;,  slo (b) no suit or other proceeding shall be maintained or contimled in any eourt for the refund of, and no enforcement shall be made,py any' court of, any decree or order directing the refund, of, any ~ duties of excise whic;h have· been collected· and which would, have been validly collected if the foregoing provisions of this section ha~ been in force at all material tbnes: (c) refunds shall be made of all such du~ies of excise which have been collected but which woq1d not have been collected if the foregoing provisions of this section had been in force at all material times; and i (d) recoveries shall be made of all such duties of exc~ whi~ have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the c8$e  ~ ~, would not have been refunded if the f-oregoing provisions ~f thjssection had been in force at all material times (5) for the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punish~ble as an ojf~ce which wouid not have been so punishable if th~s act had not come izlto force 35 3 (1) the central excise laws <kdidance, 1982, is hereby repealed (amenqinellt and vauda~) lof 1881 (2) notwlthstandillg sqch repeal, anything· done or any action -eken under the ~id orditlance sqai1' be deemed to have been 'dou,e ~ takfm 40 under the corresponding provisions of' this act,  central exciae duty is levied under the central excises and salt act, ~ (herematter referred to u the central excfles act), and jl ccmmonly referred to as the basic excise duty in addition to this duty, other duties of excise have also been impoaed on certain commocl1t1e1, meh u, additional exdle duty in lieu of ules tax levied on supr, tobacco and fabrics under the proyjafoj1l of the additional duties of ezclae (goods of special importance) act, 1967, additional exclle duty levied on specifted fibres yams, fabrics, etc, tor the purpoae of 1ub81-ciiildi the produetion of controlled cloth under the provtllodi of the adcutiodal dati  of  ('l'attlei mel textlle arttclei) act, ma, ,mal aclie duty udder the i'ldadce actii and ciimi on varioua ltala iuch u fabris, bin, tea, ete, wbleb an levied and co1lectec1  duties of exciie 2 the delhi hilb court, in a judgment deuvered on the 8th of august, 1982 (cwp no 1'1'13 of 19'19 etc mil modi rubber ltd ''' udion of iddta), hu held that in the abaenee of a spec1ftc reference to the uature of duty of exclae in a notulcatton providing for exemption from duty of exeiie on any goods, the exemption granted under the dotuication would apply to all the duties of exclie leviable on such goodi udder dffterent enactments such an intel ptetatton would have the effect of defeating the intention underlying the various nottflcations which have been issued over a long period of time as the practjee followed all along for decades bas been to invoke expressly the powers udder acts, other than the central excises act, whenever the intention w8i to· grant exemption under such other acts and to refer only to the central excises act and the rules made thereunder whenever the bltention was to confine the exemption only to the duty under tbe central exctses act the effect of the judgment would be that a substant1al portion of special excise duty, additional excile duty tn lieu of ales tax, ceases, etc, on various items could not have been conected in addition, the special excise duty and other additional duties eone~ over the years in the past would also be open to question a number of writ petitions were also being filed in the delhi high court fodowtdg the above judgment and the court was granting stay of the eoueetion of duties of exdie in exeesb of the conceaional rates speclfted in the notf1lcauons having regard to the huge revenue stakes involved, it became urgently necessary to spell out, by law, with retrospective effect, the intention as aforel8id clearly and to make the neeessary validating provisions accorc1fngly, the president promulgated the central excise laws (amendment and valfdatfcm) ordillance, 1982, on the 2'th september, 1982 3 the bill seeks to replace the aforesaid ordinance (copy of letter no 3491118z-tru, dated the 11th october, 1982 from shri pranab mukherjee, minister of finance to the secretary, lok sabha) the vice-president discharging the functions of the president having been informed of the subject matter of the central excise laws (amendment and validation) bill, 1982 recommends under article 117(1) and article 274 of the constitution of indi'a, the introduction of the bill in the lok sabha  memorandum uplaining the modi;tlcations contained in the bill to teplace tj?e central excile law, (4mendment and validation)  ordinance, 1982the various expressions which have been defined in section 2 of the ordinance at duferent places have been put together at one place in the beginning in sub-clause (1) of clause 2 of the but de8nitions of two more expreu1ons, namely, "exemption" and "preamble' have been added by way of abundant caution  2 secondly, it has been spelt out exp~ssly how the provisions made in the bill are by way of amendment of the laws relating tq central excise [vide sub-clauses (2) and (3) (a) of clause 2 of the bill] in this connection, it may be mentioned that the long title to the ordinance expressly mentions that the provisions of the ordinance are by way of amendment of the laws relating to central excise and sub-section (1) of section 2 of the ordinance indicates by necessary implication how the provisions of the ordinance are by way of such amendment this aspect of the matter has now been brought out explicitly 3 the bill does not involve any other deviations except changes - necessary for converting the ordinance into a bill and changes of a drafting nature  a billto provide for the amendment of laws relating to central excise and to validate duties of excise collected under such laws (shri ptanah mukher;~, 11!idt"-c~ r!' "';':';""re,) 