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of <h1>Finance Act 2015: Key Amendments to Section 11A, 11AC of Central Excise Act, and Sections 73, 76, 78, 80 of Finance Act.</h1> The Finance Act, 2015, received presidential assent on May 14, 2015, and was published in the official Gazette of India. Effective immediately from this date, the legislative changes proposed in the Finance Bill, 2015, are to be implemented. Field and adjudicating officers must consider amendments to Section 11 A and Section 11 AC of the Central Excise Act, 1944, and Sections 73, 76, 78, and 80 of the Finance Act, 1994, when issuing show cause notices and adjudication orders. These instructions are issued by the Commissioner of Central Excise, Customs & Service Tax, Belgaum.
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