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of <h1>Finance Act 2013 raises Central Excise section 35D(3) monetary threshold from ten lakh rupees to fifty lakh</h1> Section 99 of the Finance Act, 2013 amends section 35D(3) of the Central Excise Act by increasing the monetary threshold specified therein. The existing limit of 'ten lakh rupees' is replaced with 'fifty lakh rupees.' This change effectively raises the ceiling amount relevant for the provision's application, thereby expanding the scope or quantum of matters that can be dealt with under section 35D, in line with the revised financial limit of fifty lakh rupees.
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