Amendment of section 11A
140. In the Central Excise Act, in section 11A, for the words “one year”, wherever they occur, the words “two years” shall be substituted.
Notes on Clauses:
Clause 140 seeks to amend section 11A of the Central Excise Act, to substitute the words “two years” for the words “one year” wherever they occur so as to increase the period of limitation in cases not involving fraud, suppression, etc.