Amendment of section 23D.
114. In the Central Excise Act, in section 23D, in sub-section (6), for the words “ninety days”, the words “six months” shall be substituted.
Notes on Clauses:
Clause 114 of the Bill seeks to amend sub-section (6) of section 23D of the Central Excise Act so as to extend the time-limit to six months for the Authority to pronounce its rulings.