Are sections 6 & 12 of the CEA'44 no longer relevant?
Yesterday we received a mail from a Netizen with the following poser -
The Central Excise Rules, 1944 were made in exercise of the powers conferred by Sections 6, 12 & 37 of the Central Excises and Salt Act, 1944.
Both, the Central Excise Rules, 2001 & the Cenvat Credit Rules, 2001 had been made in exercise of the powers conferred by Section 37 of the CEA'44.
The Central Excise Rules, 2002 have been made in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944.
Similarly, the Cenvat Credit Rules, 2004 have been made in exercise of the powers conferred by Section 37 of the CEA, 1944 and section 94 of the Finance Act, 1994 & in supersession of the Cenvat Credit Rules, 2002 and the Service Tax Credit Rules, 2002.
The point of doubt is as to whether there is no longer a requirement to refer to the Sections 6 & 12 of the CEA'44 while making the Rules. Is it an un-intended omission or a purposeful one?