Clause 75 - Amendment of Section 11B - Central Excise Act - Finance Bill, 2008

75. In section 11B of the Central Excise Act,— ( i ) in sub-section ( 1 ),— ( a ) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted; ( b ) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted; ( ii ) in sub-section ( 2 ), except in clauses ( a ) and ( c ) of the first proviso,— ( a ) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted; ( b ) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted.