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        F. Acts / Amendment Acts

        Section 132 - Amendment of section 37

        Finance Act, 2007
        Chapter IVb
        Excise

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        Penalty reduction under central excise law decreases specified statutory fines, narrowing enforcement exposure for certain offences. The Finance Act, 2007 amends section 37 of the Central Excise Act by substituting the existing monetary amounts in subsection (4) and subsection (5) with lower fixed penalty figures, thereby reducing the statutory fines specified in those two subsections; no other changes to the operative language of section 37 are made.
                          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.

                                Penalty reduction under central excise law decreases specified statutory fines, narrowing enforcement exposure for certain offences.

                                The Finance Act, 2007 amends section 37 of the Central Excise Act by substituting the existing monetary amounts in subsection (4) and subsection (5) with lower fixed penalty figures, thereby reducing the statutory fines specified in those two subsections; no other changes to the operative language of section 37 are made.


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