In section 12C of the Central Excise Act, 1944
SECTION 64: Amendment of 1 of 1944) (hereinafter referred to as the Central Excise Act), in sub-section (2), after clause (c), the following clause shall be inserted, namely "(d) the surplus amount referred to in sub-section (6) of section 73A of the Finance Act, 1994(32 of 1994).".