Amendment of section 37C
90. In section 37C of the Central Excise Act,—
(i) in sub-section (1), in clause (a), after the words “registered post with acknowledgement due”, the words and figures ‘‘or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963” (54 of 1963) shall be inserted;
(ii) in sub-section (2), after the words “delivered by post”, the words, brackets and figure “or courier referred to in sub-section (1)” shall be inserted.
Notes on Clauses:
Clause 90 of the Bill seeks to amend clause (a) of subsection (1) of section 37C of the Central Excise Act, so as to specify additional modes of service of specified documents. These modes are speed post with proof of delivery or by courier as approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963. Sub-clause (ii) of said clause proposes to make consequential amendments in sub-section (2) of section 37C.
