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<h1>Finance Act 2013 amends Section 11A of Central Excise Act: New sub-section streamlines duty recovery process.</h1> Section 11A of the Central Excise Act is amended by the Finance Act, 2013, to include a new sub-section (7A). This provision allows a Central Excise Officer to serve a statement detailing unpaid or short-paid central excise duties, or erroneously refunded duties, for a subsequent period. This statement is considered equivalent to a notice under sub-sections (1), (3), (4), or (5), provided it is based on the same grounds as previous notices. This amendment facilitates the continuation of duty recovery processes without issuing a new notice for each period.