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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 11A of Central Excise Act, 1944 - Recovery ...

Bill

March 2, 2016

Amendment of section 11A of Central Excise Act, 1944 - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded - the words “two years” for the words “one year” wherever they occur so as to increase the period of limitation in cases not involving fraud, suppression, etc. - Normal period of limitation for issuance of show cause notice to be increased from one year to two years.

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