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Start Free TrialFinance Act, 2010 Chapter IV
Title: Indirect Taxes
State: Central
Year: 2010
.....entry "Rs. 2500 per tonne", the entry "Rs. 10000 per tonne" shall be substituted.'. Section 64 - Amendment of section 11A In the Central Excise Act, 1944(1 of 1944) (hereinafter referred to as the Central Excise Act), in section 11A, in sub-section (2B), after Explanation 2, the following Explanation shall be inserted, namely:--. "Explanation 3.-- For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of duty under this sub-section and interest thereon". Section 65 - Amendment of section 32E In section 32E of the Central Excise Act, in sub-section (1), for the words "but excluding the goods in respect of which no proper record has been, maintained by the assessee in his daily stock register", the words "or otherwise" shall be substituted. Section 66 - Amendment of section 32F In section 32F of the Central Excise Act, in sub-section (6), the following proviso shall be inserted, namely:-- "Provided that the period specified under this sub-section may, for reasons to be recorded in writing, be extended by the Settlement Commission for a further.....
View Complete Act List Judgments citing this sectionFinance Act, 2010 Section 68
Title: Amendment of Section 37
State: Central
Year: 2010
In section 37 of the Central Excise Act, in sub-section (2), after clause (xiii), the following clause shall be inserted, namely:-- "(xiiia) provide for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on manufacturer or exporter or suspension of registration of dealer, for dealing with evasion of duty or misuse of CENVAT credit;".
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