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of <h1>Finance Act 2003 amends Section 35K of Central Excise Act; mandates compliance with High Court judgments from July 1, 2003.</h1> Section 35K of the Central Excise Act is amended by the Finance Act, 2003. A new sub-section (1A) is introduced, effective from July 1, 2003, mandating that when the High Court delivers a judgment on an appeal under section 35G, the relevant Central Excise Officer must implement the order based on a certified copy of the judgment. Additionally, in sub-section (2), the terminology is updated to include appeals to the High Court or Supreme Court, replacing the previous reference to the High Court or Supreme Court.
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