Amendment of section 11A

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..... i) in Explanation 1,-- (A) in clause (b), in sub-clause (ii), the words on due date shall be omitted; (B) after sub-clause (v), the following sub-clause shall be inserted, namely :- (vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates. ; (C) clause (c) shall be omitted; (iv) after sub-section (15), the following sub-s .....

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..... Finance Act, 2015. ; - Clause 91 of the Bill seeks to amend section 11A of the Central Excise Act, so as to- (i) omit sub-sections (5), (6) and (7) thereof; (ii) omit the words or sub-section (5) occurring in subsections (7A), (8) and clause (b) of sub-section (11); (iii) amend Explanation thereof; (iv) insert a new sub-section (16) therein to provide that the provisions of this .....

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