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Amendment of section 11A

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Full Text of the Document

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.... 1,-- (A) in clause (b), in sub-clause (ii), the words "on due date" shall be omitted; (B) after sub-clause (v), the following sub-clause shall be inserted, namely :- "(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates."; (C) clause (c) shall be omitted; (iv) after sub-section (15), the following sub-section shall be inserted, n....

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Full Text of the Document

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.... 91 of the Bill seeks to amend section 11A of the Central Excise Act, so as to- (i) omit sub-sections (5), (6) and (7) thereof; (ii) omit the words "or sub-section (5)" occurring in subsections (7A), (8) and clause (b) of sub-section (11); (iii) amend Explanation thereof; (iv) insert a new sub-section (16) therein to provide that the provisions of this section shall not apply to cases where th....