TypeBare Act JurisdictionCentral Government Enacted1944

Central Excise Act, 1944 Section 35N

Sums Due to Be Paid Notwithstanding Reference, Etc

Section Text


Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court 1 [under this Act before the commencement of the National Tax Tribunal Act, 2005], sums due to the Government as a result of an order passed under sub-section (1) of section 35C shall be payable in accordance with the order so passed.

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1. Inserted by the National Tax Tribunal Act, 2005.