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    <title>SUB-SECTION 7A TO SECTION 11A - LOOPHOLES INBUILT</title>
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    <description>Sub-section 7A permits that where an earlier show cause notice has been issued on a subject, a subsequent statement detailing excise duty not levied, paid, short-levied or erroneously refunded for a later period shall be deemed to be service of a show cause notice for that period, provided the grounds relied upon for the subsequent period are the same as those mentioned in the earlier notice or notices.</description>
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      <description>Sub-section 7A permits that where an earlier show cause notice has been issued on a subject, a subsequent statement detailing excise duty not levied, paid, short-levied or erroneously refunded for a later period shall be deemed to be service of a show cause notice for that period, provided the grounds relied upon for the subsequent period are the same as those mentioned in the earlier notice or notices.</description>
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      <law>Central Excise</law>
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