Amendment of Central Excise Rules, 1944 by insertion of new rule 57CCC

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....nded and shall be deemed to have been amended retrospectively, in the manner specified in column (3) of the Fourth Schedule, on and from and up to the corresponding date specified in column (4) of that Schedule, against the rule specified in column (2) of that Schedule. (2) Where a person opts to pay the amount in accordance with the provisions of the Central Excise Rules, 1944 as amended by su....

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....plication and in case the amount so paid is found to be less than the amount payable, he shall call upon the applicant to pay the differential amount along with interest, which shall be paid within a period of ten days from the date of receipt of the communication from the Commissioner in this regard. (4) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal....

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....Act, retrospectively, at all material times. Explanation.—For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had this section not come into force. - Clause 68 of the Bill seeks to amend the Central Excise Rules, 1944 by inserting a new rule 57CCC in the manner specified i....