Based on the provided legal document, the key issue pertains to the applicability of Section 6 of the General Clauses Act in the context of the omission or deletion of Rules 10 and 10-A of the Central Excise Rules. The court clarifies that Section 6 is applicable only when there is a repeal of a Central Act or Regulation made after the commencement of the General Clauses Act, and it does not extend to the omission or deletion of a Rule (!) (!) (!) .

Furthermore, the document emphasizes that Rules are distinct from statutes or regulations and that their omission or deletion does not automatically invoke the provisions of Section 6. In the absence of a specific saving clause in the notification or the rules themselves, pending proceedings initiated under the omitted rules are considered to lapse after the rules are deleted or omitted (!) (!) (!) .

Additionally, the court discusses the importance of examining the provisions of the newly introduced rules or statutes to determine whether they contain explicit provisions for the continuation of pending proceedings. If such provisions are absent, the proceedings initiated under the previous rules or provisions are deemed to have expired or become non-est (!) (!) .

In this case, since the rules were omitted without a saving clause, and the subsequent legislation did not provide for the continuation of proceedings initiated under the omitted rules, the proceedings in question are considered to have lapsed after the omission took effect. The court also notes that the omission of rules does not affect any rights or liabilities that have already been duly enforced or accrued before the omission (!) (!) (!) .

Therefore, the overarching principle derived from this document is that the applicability of Section 6 of the General Clauses Act is limited to cases of repeal of statutes or regulations, and it does not extend to the omission or deletion of rules unless there is a specific legislative intent or saving provision to the contrary. In the absence of such provisions, pending proceedings under omitted rules are deemed to have lapsed, and new proceedings must be initiated under the current statutory framework.