Proviso wording removal in Central Excise Act deletes 'appeal or revision' phrase, changing procedural reference.

Clause 93 of the Finance Bill, 2015 effects a targeted textual amendment by omitting the words "in any appeal or revision, as the case may be," from the proviso to clause (c) of section 31, removing the statutory reference to proceedings described as appeals or revisions within that proviso.

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