Section 7. Power to remove difficulties

7. Power to remove difficulties. —(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty. (2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act. —(1) The Central Board of Revenue Act, 1924 (4 of 1924), of is hereby repealed. (2) Nothing contained in sub-section (1) shall affect any appointment, assessment, order (including quasi-judicial order) or rule made, or exemption, approval or recognition granted, or any notice, notification, direction or instruction issued, or any duty levied, or penalty or fine imposed, or confiscation adjudged, or any form prescribed, or any other thing done or action taken by the Central Board of Revenue under any law and any such appointment, assessment, order, rule, exemption, approval, recognition, notice, notification, direction, instruction, duty, penalty, fine, confiscation, form, thing or action shall be deemed to have been made, granted, issued, levied, imposed, adjudged, prescribed, done or taken by the Central Board of Direct Taxes, or as the case may be, by[1] [the Central Board of Indirect Taxes and Customs] and shall continue to be in force unless and until it is revised, withdrawn or superseded by the concerned Board. 1. Subs. by Act 13 of 2018, s. 160, for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).