Applicability of Central Excise Act provisions: specified excise provisions extended to govern the clean energy cess regime. A notification under sub section (7) of section 83 of the Finance Act, 2010 declares that a specified list of provisions and designated chapters of the Central Excise Act, 1944 shall be applicable to corresponding matters arising under the clean energy cess imposed by the Finance Act, 2010, thereby importing those excise law provisions into the cess regime.
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Provisions expressly mentioned in the judgment/order text.
Applicability of Central Excise Act provisions: specified excise provisions extended to govern the clean energy cess regime.
A notification under sub section (7) of section 83 of the Finance Act, 2010 declares that a specified list of provisions and designated chapters of the Central Excise Act, 1944 shall be applicable to corresponding matters arising under the clean energy cess imposed by the Finance Act, 2010, thereby importing those excise law provisions into the cess regime.
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