Amendment of section 11A
81. In section 11A of the Central Excise Act, after sub-section (7), the following sub-section shall be inserted, namely:—
“(7A) Notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (4) or sub-section (5), the Central Excise Officer may, serve, subsequent to any notice or notices served under any of those sub-sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously refunded for the subsequent period, on the person chargeable to duty of central excise, then, service of such statement shall be deemed to be service of notice on such person under the aforesaid sub-section (1) or subsection (3) or sub-section (4) or sub-section (5), subject to the condition that the grounds relied upon for the subsequent period are the same as are mentioned in the earlier notice or notices.”.
Notes on Clauses:
Clause 81 of the Bill proposes to insert sub-section (7A) in section 11A with a view to provide that where a notice or notices have been served under sub-section (1) or sub-section (3) or subsection (4) or sub-section (5), service of a statement of details of duty of excise not levied, or not paid or short levied or short paid or erroneously refunded, on the person chargeable with duty of excise, shall be deemed to be service of notice on such person if the grounds relied upon are the same.
