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          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.

          <h1>Central Excise amendment removes reference to appeals or revisions from proviso, altering scope of section application.</h1> The Finance Act, 2015 amends section 31 of the Central Excise Act by deleting the words 'in any appeal or revision, as the case may be,' from the proviso to clause (c), effecting a textual change that removes the express reference to appeals and revisions within that proviso.

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