Amendment of notification number G.S.R. 163 (E), dated 17th March, 2012 issued under section 5A of Central Excise Act

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....nt of Revenue) number G.S.R. 163 (E), dated the 17th March, 2012, issued under sub-section (1) of section 5A of the Central Excise Act, as specified in column (1) of the Sixth Schedule, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of that Schedule, on and from and up to the corresponding dates specified in column (3) of the sai....

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....on (3) shall be made within six months from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President. (5) No act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had the said notification not been amended retrospectively. Explanation.-- For the purposes of sub-section (1), the "corresponding date" in re....