Amendment of section 11AC.

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....entral Excise Act, in sub-section (1),--            (i) in clauses (a) and (b), for the words "has not been levied or paid or", the words "has not ....

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....ction 11AC of the Central Excise Act so as to insert certain words therein. It further seeks to amend clause (c) of said sub-section (1) so as to provide that the benefit of reduced penalty shall be a....