Retrospective amendment of excise notification retrofits amendment power while ensuring no new punitive offences arise. The provision deems a specified Central Excise notification amended retrospectively in the manner and from the dates set out in the Fifth Schedule, and treats the Central Government as having had the power to make such retrospective amendments at all material times; it also declares that no person shall be punished for acts or omissions that would not have been offences but for this retrospective amendment, with the Fifth Schedule addressing the timeframe for submission of final mega power project certificates.
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.
Retrospective amendment of excise notification retrofits amendment power while ensuring no new punitive offences arise.
The provision deems a specified Central Excise notification amended retrospectively in the manner and from the dates set out in the Fifth Schedule, and treats the Central Government as having had the power to make such retrospective amendments at all material times; it also declares that no person shall be punished for acts or omissions that would not have been offences but for this retrospective amendment, with the Fifth Schedule addressing the timeframe for submission of final mega power project certificates.
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