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of <h1>Finance Bill 2012: Amendments to Section 20 of Central Excise Act Clarify Magistrate's Procedural Context</h1> Clause 138 of the Finance Bill, 2012 proposes amendments to section 20 of the Central Excise Act. It aims to remove the reference to 'under section 19' and adds the phrase 'in accordance with the provisions of this Act' following 'such Magistrate.' These changes are intended to clarify the procedural context in which a Magistrate operates under the Act. The amendments will be effective upon receiving presidential assent.
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