Amendment of section 31.
93. In the Central Excise Act, in section 31, in clause (c), in the proviso, the words “in any appeal or revision, as the case may be,” shall be omitted.
Notes on Clauses:
Clause 93 of the Bill seeks to amend section 31 of the Central Excise Act, so as to omit the words “in any appeal or revision, as the case may be,” occurring in the proviso in clause (c) thereof.