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    <title>Amendment of section 35E</title>
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    <description>Amendment authorises the Board to extend the statutory period in sub section (3) of section 35E of the Central Excise Act by an additional short period where sufficient cause is shown, creating a discretionary, cause based mechanism to relieve strict procedural deadlines.</description>
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      <description>Amendment authorises the Board to extend the statutory period in sub section (3) of section 35E of the Central Excise Act by an additional short period where sufficient cause is shown, creating a discretionary, cause based mechanism to relieve strict procedural deadlines.</description>
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