Removal of a Central Excise provision under the Finance Act removes that statutory clause from the excise statute. The Finance Act, 2015 effects an express amendment to the Central Excise Act by omitting section 32H, thereby altering the text of the Central Excise Act to exclude the omitted clause as a direct legislative change.
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.
Removal of a Central Excise provision under the Finance Act removes that statutory clause from the excise statute.
The Finance Act, 2015 effects an express amendment to the Central Excise Act by omitting section 32H, thereby altering the text of the Central Excise Act to exclude the omitted clause as a direct legislative change.
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