Limitation period extension alters assessment timeframe for non-fraud excise cases, lengthening the permissible reassessment window.

Amendment increases the statutory limitation for certain excise assessments by substituting the existing one-year period with a longer two-year period in the Central Excise Act provision governing assessment timeframes, applying to cases not tainted by fraud, suppression, or similar conduct and extending the window for initiating or completing assessments under that provision.

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