TaxTMI 
TaxTMI 
Amendment of notifications issued under section 5A of Central Excise Act.
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...., 2004 (hereinafter referred to as the said notifications), issued under sub-section (1) of section 5A of the Central Excise Act, 1944, (1 of 1944.) shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (3) of the Ninth Schedule, on and from the corresponding date specified in column (4) of that Schedule, against each of the notifications s....
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....ion (2), has been made, issue the certificate in accordance with condition (E) specified in the said notifications assoon as possible but not later than the 31st day of December, 2012. (4) Any amount lying or remaining unutilised in the escrow account [referred to in notification number G.S.R.419(E), dated the 9th July, 2004] on or after the 31st day of December, 2012 shall stand forfeited and be....
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....order relating to such action taken or anything done or omitted to be done as if the amendments made in the said notifications had been in force at all material times. (7) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the said notifications with retrospective effect as if the Central Government had the power to amend the sai....