Duty payment rules under section 11A updated to permit payment on taxpayer's own ascertainment or officer's ascertainment. The amendment removes two provisos from sub section (1) of section 11A and amends sub section (2B) to permit a person to 'pay the amount of duty' either on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer.
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Provisions expressly mentioned in the judgment/order text.
Duty payment rules under section 11A updated to permit payment on taxpayer's own ascertainment or officer's ascertainment.
The amendment removes two provisos from sub section (1) of section 11A and amends sub section (2B) to permit a person to "pay the amount of duty" either on the basis of his own ascertainment of such duty or on the basis of duty ascertained by a Central Excise Officer.
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