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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>Time limit for authority rulings under section 23D extended, allowing a longer period for pronouncement of determinations.</h1> Clause 114 amends sub section (6) of section 23D of the Central Excise Act to substitute the words 'ninety days' with 'six months', extending the time limit for the Authority to pronounce its rulings.

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