Deemed service of notice: statement treated as notice for subsequent excise periods if same grounds apply. Clause 81 adds sub-section (7A) to permit a Central Excise Officer, after notices under sub-sections (1), (3), (4) or (5), to serve a statement detailing excise duty not levied, not paid, short-levied, short-paid, or erroneously refunded for a subsequent period; that statement shall be deemed to be service of a notice under the referenced sub-sections provided the grounds relied upon for the subsequent period are the same as in the earlier notice(s).