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Notes on Clauses Excise
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.... the offences and further to provide that certain offences and circumstances wherein the offences shall not be compoundable. Clause 104 of the Bill seeks to amend section 14A of the Central Excise Act by inserting the words "chartered accountant" in subsection (1) and sub-section (2) and by adding an Explanation to said section so as to empower the Chief Commissioner of Central Excise to nomina....
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....rom 1^st day of July, 2003 so as to make express provision empowering the High Court to condone the delay in filing of appeals beyond the specified period of one hundred and eighty days, as the Supreme Court and the High Courts in certain judgments have held that the High Courts have no power to condone the delay under the said provision. The amendment is of procedural nature hence it shall ....
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....cluding the application or appeal or review petition, as the case may be, pending before Supreme Court or High Court. Clause 109 of the Bill seeks to amend section 37 of the Central Excise Act with a view to empower the Central Government to make rules regarding the manner of compounding. Clause 110 of the Bill seeks to amend notification numbers G.S.R. 448(E), dated the 1^st August, 1997, G....