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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Central excise amendment permits serving statements deemed as notices for subsequent periods when based on the same grounds.</h1> A new provision permits a Central Excise Officer to serve a subsequent statement detailing duty not levied, short levied, short paid, or erroneously refunded for a subsequent period; such statement shall be deemed to be service of notice under the relevant subsections, provided the grounds for the subsequent period are the same as those mentioned in the earlier notice or notices.

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