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of <h1>New Clause in Section 37 Empowers Authorities to Penalize Duty Evasion and CENVAT Misuse by Manufacturers and Exporters.</h1> Section 37 of the Central Excise Act has been amended to include a new clause, (xiiia), which empowers authorities to withdraw facilities, impose restrictions, or suspend the registration of manufacturers, exporters, or dealers. This amendment specifically targets those involved in duty evasion or misuse of CENVAT credit, allowing for stricter regulatory measures to ensure compliance with excise duties.
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