TaxTMI 
TaxTMI 
Amendment of section 4 and validation
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....quot;Explanation.- For the purposes of this sub-clause, the amount of the duty of excise payable on any excisable goods shall be the sum total of- (a) the effective duty of excise payable on such goods under this Act; and (b) the aggregate of the effective duties of excise payable under other Central Acts, if any, providing for the levy of duties of excise on such goods, and the effective du....
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....on or thing taken or done or purporting to have been taken or done at any time during the period commencing on the 1st day of October, 1975 and ending with the 27th day of February, 1982 (hereafter in this sub-section referred to as the said period) under the Central Excises Act, shall be deemed to be and to have always been, for all purposes, as validly and effectively taken or done as if the ame....
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....ly collected if the amendment made by sub-section (1) had been in force at all material times; (c) refund shall be made of all such duties of excise which have been collected but which would not have been so collected if the amendment made by sub-section (1) had been in force at all material times; (d) recovery shall be made of all such duties of excise which have not been collected or, as the....