Power to amend schedules: government may notify changes in public interest, subject to parliamentary modification or annulment. Central Government may, by notification in the Official Gazette and when satisfied it is necessary in the public interest, amend the First and Second Schedules; such amendment shall not alter or affect the rates specified in those Schedules in respect of goods at which duties of excise are leviable under the Central Excise Act, 1944. Every notification must be laid before each House of Parliament for a prescribed period, during which both Houses may agree to modify the notification or agree that it should not be issued, and any modification or annulment is without prejudice to acts previously done under the notification.
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Provisions expressly mentioned in the judgment/order text.
Power to amend schedules: government may notify changes in public interest, subject to parliamentary modification or annulment.
Central Government may, by notification in the Official Gazette and when satisfied it is necessary in the public interest, amend the First and Second Schedules; such amendment shall not alter or affect the rates specified in those Schedules in respect of goods at which duties of excise are leviable under the Central Excise Act, 1944. Every notification must be laid before each House of Parliament for a prescribed period, during which both Houses may agree to modify the notification or agree that it should not be issued, and any modification or annulment is without prejudice to acts previously done under the notification.
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