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    <title>Amendment of Section 11B - Central Excise Act</title>
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    <description>The amendment substitutes occurrences of &quot;duty of excise&quot; and &quot;duty&quot; in Section 11B with the phrase &quot;duty of excise and interest, if any, paid on such duty,&quot; so that references within sub-section (1) and sub-section (2) (except clauses (a) and (c) of the first proviso) encompass interest paid on excise duty for assessment and recovery purposes.</description>
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      <description>The amendment substitutes occurrences of &quot;duty of excise&quot; and &quot;duty&quot; in Section 11B with the phrase &quot;duty of excise and interest, if any, paid on such duty,&quot; so that references within sub-section (1) and sub-section (2) (except clauses (a) and (c) of the first proviso) encompass interest paid on excise duty for assessment and recovery purposes.</description>
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