Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Central Excise Act, 1944 Chapter II A Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund
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Utilisation of the Fund: central government to apply Fund for consumer welfare under rules, with prescribed separate accounting. Utilisation of the Fund is to be by the Central Government for consumer welfare in accordance with rules it makes; the Central Government shall maintain, or specify an authority to maintain, proper and separate accounts and other relevant records for the Fund in such prescribed form as may be determined in consultation with the Comptroller and Auditor General of India.
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.
Utilisation of the Fund: central government to apply Fund for consumer welfare under rules, with prescribed separate accounting.
Utilisation of the Fund is to be by the Central Government for consumer welfare in accordance with rules it makes; the Central Government shall maintain, or specify an authority to maintain, proper and separate accounts and other relevant records for the Fund in such prescribed form as may be determined in consultation with the Comptroller and Auditor General of India.
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