JUDGMENT : This appeal can be disposed of on a short ground, namely, with regard to the validity of the issuance of the show cause notice pursuant to which the impugned order was passed. 2. On 26th July, 1980 a notice to show cause was issued to the appellant for recovery of an amount of excise duty which was allegedly not paid for the period 30th April, 1975 to 31st March, 1980. The said show cause notice was issued under Rule 10 read with Rule 10(A) of the Central Excise Rules. 3. On 17th November, 1980, Section 11(A) was enacted and Rule 10 stood abrogated. The said amendment by which Section 11(A) was inserted did not include any saving clause. 4. A Constitution Bench of this Court in Kolapur Cane Sugar Workers v. Union of India - 2000 (2) SCC 536 has held that in such a case where a provision of an Act has the effect of repealing a Rule then the provisions of Section 6 of the General Clauses Act would not be applicable unless there is a specific saving clause and any action proposed to be taken under the repealed Rule would automatically lapse. This being the position, the show cause notice dated 26th July, 1980 stood abrogated by the insertion of Section 11(A) on 17th November, 1980 and therefore the impugned order passed pursuant to the said show cause notice must be quashed inasmuch as the show cause notice itself had ceased to be valid or operative. For the aforesaid reasons, this appeal is allowed. No order as to costs.