Clause 114 - Amendment of section 23D. - FINANCE BILL, 2017

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.

 

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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.