Section 2(2) in Central Excise Laws (Amendment and Validation) Act, 1982
(2)Every Central law providing for the levy and collection of any duty of excise which 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 shall have, and shall be deemed always to have had, effect with respect to the matters dealt with in subsection (3) in the manner provided in that sub-section and this Act shall be construed as one with such Central law.
