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of <h1>Finance Bill 2009 Clause 110: Retrospective Validity for Central Excise Notifications; Halts Legal Challenges, Enables Duty Recovery.</h1> Clause 110 of the Finance (No. 2) Bill, 2009 amends specific notifications issued under section 37 of the Central Excise Act, providing them retrospective effect. The amendments apply to notifications G.S.R. 448(E), G.S.R. 503(E), and G.S.R. 130(E), ensuring that any actions taken under these notifications are considered valid as if the amendments were always in effect. This includes actions from August 1, 1997, until the Bill's enactment. The clause also prevents legal proceedings regarding actions under these notifications and allows for the recovery of uncollected or refunded duties, interest, penalties, or fines.
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