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        Bills

        Clause 94 - Amendment of section 32.

        Finance Bill, 2015
        Chapter IV
        Central Excise

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        Proviso omission in central excise law removes a qualifying exception, leaving the main subsection to operate unmodified. Clause 94 of the Finance Bill, 2015 proposes to amend the Central Excise Act by removing the proviso to sub section (3) of section 32, effecting a direct textual repeal so that the unqualified terms of sub section (3) govern without the deleted proviso.
                          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.

                                Proviso omission in central excise law removes a qualifying exception, leaving the main subsection to operate unmodified.

                                Clause 94 of the Finance Bill, 2015 proposes to amend the Central Excise Act by removing the proviso to sub section (3) of section 32, effecting a direct textual repeal so that the unqualified terms of sub section (3) govern without the deleted proviso.


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