Amendment of Section 35f
In section 35F of the Central Excise Act, after the second proviso, the following Explanation shall be inserted, namely:--
'Explanation.--For the purposes of this section "duty demanded" shall include,--
(i) amount determined under section 11D;
(ii) amount of erroneous CENVAT credit taken;
(iii) amount payable under rule 57CC of Central Excise Rules, 1944;
(iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004;
(v) interest payable under the provisions of this Act or the rules made thereunder.'.