Amendment in Sec.11A

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..... Amendment in Sec.11A
Query (Issue) Started By: - Admin TMI Dated:- 28-2-2015 Last Reply Date:- 28-2-2015 Central Excise
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Central Excise
Question - What are amendments proposed .....

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..... in Section 11 A of Central Excise Act, 1944 in Finance Bill 2015 ? Reply By Admin TMI: The Reply: Section 11A is being amended so as to: (i) Remove from the statute the category of cases where ext .....

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..... ended period of time applies but the transactions are recorded in the specified record; (ii) Amend the provision relating to relevant date to provide definition of relevant date in respect of cases w .....

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..... here a return is not filed on the due date and where only interest is required to be recovered. (iii) Provide that the provisions of section 11A shall not apply to cases where the non-payment or shor .....

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..... t payment of duty is reflected in the periodic returns filed and that in such cases recovery of duty shall be made in such manner as may be prescribed in the rules.
Discussion Forum - Knowledge Sh .....

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..... aring .....

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