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Notes on clauses-Central Excise

Notes-04 - Bills - Notes on clauses - FINANCE BILL, 2016 - Notes-04 - Excise Clause 139 of the Bill seeks to amend section 5A of the Central Excise Act so as to substitute sub-section (5) to provide that every notification issued under sub-section (1 .....

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ion 11A of the Central Excise Act, to substitute the words two years for the words one year wherever they occur so as to increase the period of limitation in cases not involving fraud, suppression, etc. Clause 141 seeks to amend section 37B of the Ce .....

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