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of <h1>Amendment to Section 12F of Central Excise Act: Commissioner to Replace Magistrate in Search and Seizure Procedures.</h1> Clause 134 of the Finance Bill, 2012 proposes an amendment to section 12F of the Central Excise Act. It replaces sub-section (2) to incorporate provisions from the Code of Criminal Procedure, 1973 concerning search and seizure. The amendment specifies that sub-section (5) of section 165 of the Code will be modified by replacing the term 'Magistrate' with 'Commissioner of Central Excise.' This change is set to take effect upon the Bill's presidential assent.
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