https://www.taxtmi.com/acts?id=10168 The amendment adds clause (d) to subsection (2) of section 12C of the Central Excise Act, 1944, stating that the surplus amount referred to in subsection (6) of section 73A of the Finance Act, 1994 is included under section 12C. This creates an explicit reference importing that surplus into the scope of amounts addressed by section 12C. en-us Wed, 22 Oct 2008 17:26:59 +0530 Wed, 22 Oct 2008 17:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10168 The amendment adds clause (d) to subsection (2) of section 12C of the Central Excise Act, 1944, stating that the surplus amount referred to in subsection (6) of section 73A of the Finance Act, 1994 is included under section 12C. This creates an explicit reference importing that surplus into the scope of amounts addressed by section 12C. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 17:26:59 +0530 https://www.taxtmi.com/acts?id=10168