Central Excise amendments: revise liability assessment, rationalise penalties, alter procedural provisions, and amend schedules and notifications.

Clauses 90-103 amend the Central Excise Act to clarify the meaning of "factor," revise section 11A to exclude self assessed declared duty from its operation with prescribed recovery mechanisms and transitional rules, substitute and rationalise penalty provisions in section 11AC, and make targeted deletions and substitutions across multiple sections to streamline procedural language. The Bill increases specified penal amounts, retrospectively amends a notification under section 5A for a stated period, and inserts and amends entries in the Third Schedule, collectively effecting technical, procedural and penalty reforms to central excise administration.

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