(1)The Assam Excise Act, 1910 (Eastern Bengal and Assam Act 1 of 1910) is hereby repealed.(2)Notwithstanding such repeal, anything done or any action taken under the Act so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and the repeal of the said Act shall not affect any penalty or punishment incurred in respect of any offences committed under this Act or affect any investigation or legal proceeding in respect of such penalty or punishment and any such investigation or legal proceeding may be instituted, continued or enforced any such penalty or punishment may be imposed as if the said Act had not been repealed.
