Amendment of section 35D
89. In section 35D of the Central Excise Act, in sub-section (3), for the words “ten lakh rupees”, the words “fifty lakh rupees” shall be substituted.
Notes on Clauses:
Clause 89 seeks to amend section 35D of the Central Excise Act, with a view to enhance the monetary limit of the Single Bench of the Appellate Tribunal to hear and dispose of appeals from “ten lakh rupees” to “fifty lakh rupees”.
