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of <h1>Finance Bill 2016: Amendment to Section 11A of Central Excise Act Extends Limitation Period from One to Two Years.</h1> Clause 140 of the Finance Bill, 2016, proposes an amendment to section 11A of the Central Excise Act. This amendment changes the limitation period from 'one year' to 'two years' for cases that do not involve fraud, suppression, or similar issues. This extension aims to provide a longer timeframe for addressing certain excise matters under the specified conditions.
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