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of <h1>Government Amends Central Excise Act Notification: Changes to Section 142 References in Compliance with Customs Act Provisions</h1> The Central Government, exercising its authority under section 12 of the Central Excises Act, 1944, has amended Notification No. 68/63-Central Excise dated May 4, 1963. The amendment involves a substitution in the notification text, replacing 'clause (b) of sub-section (1) of section 142' with 'clause (b) and sub-clause (ii) of clause (c) of sub-section (1) of section 142.' This change is part of the provisions of the Customs Act as applied to Central Excise, as detailed in Notification No. 48/97-C.E. (N.T.) dated September 2, 1997.
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