Determination of excise liability explicitly included among matters subject to the section, clarifying assessment authority. Insertion of a new clause into sub section (2) of section 23C adding determination of the liability to pay duties of excise on any goods, thereby explicitly including assessment of excise chargeability among the enumerated matters governed by that subsection.
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Provisions expressly mentioned in the judgment/order text.
Determination of excise liability explicitly included among matters subject to the section, clarifying assessment authority.
Insertion of a new clause into sub section (2) of section 23C adding determination of the liability to pay duties of excise on any goods, thereby explicitly including assessment of excise chargeability among the enumerated matters governed by that subsection.
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