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of <h1>Amendment to Section 11A: New Rules for Excise Duty on Fraud Cases, Time Limits Set for Determination and Interest.</h1> Section 11A of the Central Excise Act is amended to include provisions for determining excise duty not levied or paid due to fraud or other reasons. If a notice is served, the Central Excise Officer must determine the duty within one year in cases of fraud or six months otherwise. If the duty is paid before the notice, no further notice will be served unless the officer identifies a shortfall. Interest is applicable on paid and short-paid amounts. These provisions do not apply if the duty was due before the Finance Bill, 2001 was enacted.
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