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<h1>Central Excises Act Section 35E Amended: Time Frame Reduced from Two Years to One Year Under Finance Act 1984.</h1> In section 35E of the Central Excises Act, sub-section (3) is amended by replacing the time frame 'two years' with 'one year.' This change was enacted under the Finance Act, 1984, and pertains to the statutory provisions governing excise regulations.