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<h1>Section 112 of Finance Act 2024 amends excise notification retrospectively; no penalties for non-offenses pre-amendment.</h1> Section 112 of the Finance (No. 2) Act, 2024, amends a notification issued under section 5A of the Central Excise Act, 1944, retrospectively. Despite the supersession of the original notification dated March 17, 2012, the amendment is deemed effective from the dates specified in the Fifth Schedule. The Central Government is granted the power to make such retrospective amendments. Additionally, it is clarified that no person will face punishment for actions that would not have been considered offenses if this amendment had not been enacted.