Retrospective amendment of excise notifications requires manufacturers to submit investment details for certification, with forfeiture and recovery consequences. Specified notifications under section 5A of the Central Excise Act are retrospectively amended; manufacturers who availed exemptions must submit investment details to the Investment Appraisal Committee within six months of Presidential assent; the Committee must verify investments and issue the prescribed certificate by the statutory cutoff. Unutilised escrow balances after the cutoff are forfeited to the Central Government; recovery of duties with interest is to be effected within one year under the Central Excise Act; proceedings challenging actions under the notifications are barred; the Central Government is deemed to have had retrospective amending power; and no new offence is created by the retrospective amendment.