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<h1>Amendment to Central Excise Act: Section 38 Now Includes Notifications Under Sections 5A and 5B for Broader Application.</h1> Clause 67 of the Finance Bill, 2011 proposes an amendment to section 38, sub-section (2) of the Central Excise Act. This amendment involves inserting the reference to 'section 5B' after 'sub-section (1) of section 5A' to extend the applicability of sub-section (2) to notifications issued under section 5B of the Act. This change aims to ensure that the provisions of section 38 encompass notifications under both sections 5A and 5B, thereby broadening the scope of its application within the context of indirect taxes and excise.