Amendment of Act 32 of 1994 - Amendment of section 73

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..... n section 73, after sub-section (2), the following sub-section shall be inserted, namely:- "(2A) Where any appellate authority or tribunal or court concludes that the notice issued under the proviso .....

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..... notice was issued, the Central Excise Officer shall determine the service tax payable by such person for the period of eighteen months, as if the notice was issued for the offences for which limitatio .....

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