Omission of a subsection in the Central Excise Act alters the statutory framework for assessment and collection. Omission of sub section (1A) of section 32E of the Central Excise Act removes a specific statutory provision governing excise administration, altering the statutory text used for chargeability and related administrative determinations by striking out the cited sub section while leaving the remainder of the section intact.
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.
Omission of a subsection in the Central Excise Act alters the statutory framework for assessment and collection.
Omission of sub section (1A) of section 32E of the Central Excise Act removes a specific statutory provision governing excise administration, altering the statutory text used for chargeability and related administrative determinations by striking out the cited sub section while leaving the remainder of the section intact.
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