Proviso omission in central excise law removes a qualifying exception, leaving the main subsection to operate unmodified. Clause 94 of the Finance Bill, 2015 proposes to amend the Central Excise Act by removing the proviso to sub section (3) of section 32, effecting a direct ... Summary
Proviso omission in central excise law removes a qualifying exception, leaving the main subsection to operate unmodified.
Clause 94 of the Finance Bill, 2015 proposes to amend the Central Excise Act by removing the proviso to sub section (3) of section 32, effecting a direct textual repeal so that the unqualified terms of sub section (3) govern without the deleted proviso.
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