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    <title>Amendment of section 38</title>
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    <description>The Finance Act, 2011 amends section 38 of the Central Excise Act by inserting the expression &quot;section 5B&quot; in sub section (2) immediately after the reference to sub section (1) of section 5A, thereby including section 5B within the cross references governed by section 38.</description>
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      <description>The Finance Act, 2011 amends section 38 of the Central Excise Act by inserting the expression &quot;section 5B&quot; in sub section (2) immediately after the reference to sub section (1) of section 5A, thereby including section 5B within the cross references governed by section 38.</description>
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