Cross reference amendment expands Central Excise scope by adding section 5B to section 38's cited subsections. The Finance Act, 2011 amends section 38 of the Central Excise Act by inserting the expression "section 5B" in sub section (2) immediately after the ... Summary
Cross reference amendment expands Central Excise scope by adding section 5B to section 38's cited subsections.
The Finance Act, 2011 amends section 38 of the Central Excise Act by inserting the expression "section 5B" in sub section (2) immediately after the reference to sub section (1) of section 5A, thereby including section 5B within the cross references governed by section 38.
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