Applicability of section 38 extended to notifications under section 5B, widening the reach of excise notification rules. Amendment expands the scope of section 38(2) of the Central Excise Act by inserting the words ", section 5B" after the reference to sub-section (1) of ... Summary
Applicability of section 38 extended to notifications under section 5B, widening the reach of excise notification rules.
Amendment expands the scope of section 38(2) of the Central Excise Act by inserting the words ", section 5B" after the reference to sub-section (1) of section 5A, thereby making section 38(2) expressly applicable to notifications issued under section 5B.
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