Notes on clauses - Central Excise

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Notes on clauses - Central Excise

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....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 the liability of d....

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....of the Central Excise Act, so as to omit the words "in any appeal or revision, as the case may be," occurring in the proviso in clause (c) thereof. Clause 94 of the Bill seeks to amend section 32 of the Central Excise Act, so as to omit the proviso to sub-section (3) thereof. Clause 95 of the Bill seeks to amend section 32B of the Central Excise Act, so as to substitute the words "the Member" fo....

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Notes on clauses - Central Excise