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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Central Excise Act: Section 3A now includes Explanation 3, clarifying 'factor' to encompass 'factors' for better interpretation.</h1> In the Central Excise Act, 1944, as amended by the Finance Act, 2015, section 3A is further amended to include a new Explanation 3. This explanation clarifies that for the purposes of sub-sections (2) and (3) of section 3A, the term 'factor' is to be understood as including 'factors.' This amendment aims to provide clarity in the interpretation of the relevant provisions within the Central Excise Act.
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