Amendment of section 35E
97. In the Central Excise Act, in section 35E, in sub-section (3), the following proviso shall be inserted, namely:—
“Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.”.
Notes on Clauses:
Clause 97 of the Bill seeks to insert a proviso in sub-section (3) of section 35E of the Central Excise Act so as to vest with the Board the power to extend the period, if it is satisfied that there is sufficient reason for not making an order within the period stipulated in the said sub-section.
