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of <h1>Rule 57AD Amended: Submit Revised Payments and Documents Within Six Months of Finance Bill Assent</h1> Rule 57AD of the Central Excise Rules, 1944, has been retrospectively amended under the Finance Act, 2010. Individuals opting to pay the revised amounts must submit an application with supporting documents and a certified input credit amount within six months of the Finance Bill's presidential assent. The Commissioner of Central Excise will verify payments within two months and may demand additional payments if necessary, to be settled within ten days. Actions taken between April 1, 2000, and June 30, 2001, are validated as if the amendment was always in effect. The government retains the power to enact rules retrospectively, ensuring no acts become punishable offenses due to this amendment.
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