AMENDMENT OF SECTION 35-E -InSection 35-E of the Central Excise Act-, for sub- section
3), the following sub-section shall be substituted, namely:- "(3) The Board or Commissioner of Central Excise, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority.".