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        Section 139 - Omission of Chapter IV

        Finance Act, 2002
        Chapter IV
        INDIRECT TAXES

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        Omission of Chapter IV removes Chapter IV provisions from the Central Excise Act under finance legislation. Section 139 of the Finance Act, 2002 directs the omission of Chapter IV of the Central Excise Act, effecting a legislative deletion of the specified chapter and thereby removing the provisions formerly contained therein.
                          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.

                                Omission of Chapter IV removes Chapter IV provisions from the Central Excise Act under finance legislation.

                                Section 139 of the Finance Act, 2002 directs the omission of Chapter IV of the Central Excise Act, effecting a legislative deletion of the specified chapter and thereby removing the provisions formerly contained therein.


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