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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Bill 2015: Amendments to Central Excise Act, including changes to sections 3A, 11A, 11AC, and penalty updates.</h1> The Finance Bill, 2015 proposes several amendments to the Central Excise Act. Clause 90 introduces an explanation to section 3A, clarifying the term 'factor.' Clause 91 revises section 11A by omitting certain subsections and clarifying the treatment of self-assessed duty liabilities. Clause 92 updates penalty provisions in section 11AC. Clauses 93 to 101 make various textual and procedural amendments, including changes to sections 31, 32, 32B, 32E, 32F, 32H, 32K, and 32-O, and increase penalties in section 37. Clause 102 amends a 2012 notification retrospectively, and Clause 103 modifies the Third Schedule as specified in the Fourth Schedule.