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Notes on clauses - Excise

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..... tion 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 exceeds fifty lakh rupees and punishable .....

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..... rs 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 subsection (4) or sub-section (5), service of a statement of details of d .....

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..... hich 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 order to enable such producer or manufacturer to seek advance ruling before the Authority f .....

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..... 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 and sixty-five days from the date of order referred to in the first proviso, the stay order stands vacated. .....

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