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of <h1>Finance Act 2013 raises excise offence threshold to fifty lakh under Section 9(1)(i) via Section 88</h1> Section 88 of the Finance Act, 2013 amends section 9(1)(i) of the Central Excise Act, 1944 by increasing the monetary threshold in the specified clause from 'thirty lakh' to 'fifty lakh.' This change effectively raises the value limit that triggers the particular penal or prosecutable offence under section 9(1)(i), thereby narrowing the scope of cases that qualify for that level of liability and ensuring that only higher-value contraventions fall within this stricter provision.
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