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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2008 Chapters List Chapter IV INDIRECT TAXES This

Clause 75 - Amendment of Section 11B - Central Excise Act - FINANCE BILL, 2008

FINANCE BILL, 2008
Chapter IV
INDIRECT TAXES
  • Contents

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.

 
 
 
 

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