Central Excise amendment: notification reference expanded to include clause (b) and sub clause (ii) of section 142. The notification amends an earlier Central Excise notification by substituting the prior cross reference to a single clause of the cited provision with wording that includes both that clause and an additional specified sub clause of another clause within the same sub section, thereby broadening the referenced scope under the Central Excise framework.
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Provisions expressly mentioned in the judgment/order text.
Central Excise amendment: notification reference expanded to include clause (b) and sub clause (ii) of section 142.
The notification amends an earlier Central Excise notification by substituting the prior cross reference to a single clause of the cited provision with wording that includes both that clause and an additional specified sub clause of another clause within the same sub section, thereby broadening the referenced scope under the Central Excise framework.
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