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of <h1>Section 35F Amended: Commissioners Must Decide Duty Waiver Requests Within 30 Days of Filing</h1> Section 35F of the Central Excise Act is amended by the Finance Act, 2001, to include an additional proviso. This new proviso mandates that when an application is filed with the Commissioner (Appeals) to waive the deposit of duty demanded or penalty levied, the Commissioner (Appeals) should, if feasible, make a decision on the application within thirty days of its filing.
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