(2)Notwithstanding such repeal, or any petition for revision pending before the Board or the Commissioner, the Collector or the Additional District Magistrate in respect of or under the rules so repealed shall be disposed by him as if these rules had not been made.[Notifications [Substituted vide Notification No. 2487 dated 15.4.2006, O.G.E. No. 587 dated, 3.5.2006.]"Excise Adhesive Label Fee @ 0.25 (twenty-five) paise for each bottle of I.M.F.L. and Country Spirit Pouch/Bottle shall be charged."In case of Beer, the Excise Adhesive Label shall be affixed on the top of the case/cartoon (joint portion of the flap) containing Beer with a fee of Rs. 3 (Rupees three) only per case/cartoon.Non-affixing of E.A.L. on I.M.F.L. Bottles/C.S.Pet Bottles/Glass bottles/ pouches and the cartoons of Beer by any company or the retailer will invite penalty upto Rs. 10,0.00 per case/cartoon.] [Added vide Orissa Gazette Notification No. 5428/12.11.1991.]