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Notes on clauses - Excise

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..... l seeks to amend section 9A of the Central Excise Act (i) to substitute sub-section (1) so as to provide that offences under section 9, except the offences referred to in the proposed sub-section (1A), shall continue to be noncognizable; (ii) to insert new sub-section (1A) so as to provide that offences relating to excisable goods where the duty leviable on such goods .....

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..... Government so much amount as is sufficient to pay the arrears of revenue. Any of these two new modes of recovery can be used by the Central Excise Officer besides the existing modes of recovery. Clause 81 of the Bill proposes to insert sub-section (7A) in section 11A with a view to provide that where a notice or notices have been served under sub-section (1) or sub-section (3) or subsecti .....

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..... ease of arrested person on bail or on personal bond applicable only to an offence which is non-cognizable. Clause 85 of the Bill seeks to substitute clause (a) of section 23A of the Central Excise Act, for the purpose of expanding the scope of activity of production or manufacture so as to include any new business of production or manufacture by the existing producer or manufacturer in or .....

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..... stipulate that on an application made by a party and on being satisfied that the delay in disposing of the appeal is not attributable to such party, the Appellate Tribunal shall have the power to extend the period of stay to such further period, as it thinks fit, not exceeding one hundred and eighty-five days, and in case the appeal is not so disposed of within the total period of three hundred an .....

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..... of section 37C. Clause 91 of the Bill seeks to amend the Third Schedule to the Central Excise Act so as to insert a new entry 31A relating to medicaments used in Ayurveda, Unani, Siddha, Homoeopathic or Bio-chemic systems and to subsitute the entry 7615 10 11 for the existing entry 7615 19 10 in column (2) against Sl. No. 64 in the manner specified in the Fifth Schedule. - - statu .....

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