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Section 35 – Taxation Laws (Amendment) Act,2006

Taxation Laws (Amendment) Act,2006

Section 35. Amendment of Section 11-A

In Section 11-A of the Central Excise Act,1944 (1 of 1944) (hereafter referred to as the Central Excise Act),-

(a) after sub-section (1), the following sub-section shall be inserted, namely:-

“(1-A) When any duty of excise has not been levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under the proviso to sub-section (1) by the Central Excise Officer, may pay duty in full or in part as may be accepted by him, and the interest payable thereon under Section 11-AB and penalty equal to twenty-five per cent of the duty specified in the notice or the duty so accepted by such person within thirty days of the receipt of the notice.”;

(b) to sub-section (2), the following provisos shall be added, namely:-

“Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1-A), the proceedings in respect of such person and other persons to whom notice is served under sub-section (1) shall, without prejudice to the provisions of Sections 9, 9-A and 9-AA, be deemed to be conclusive as to the matters stated therein :

Provided further that, if such person has paid duty in part, interest and penalty under sub-section (1-A), the Central Excise Officer, shall determine the amount of duty or interest not being in excess of the amount partly due from such person.”

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Taxation Laws (Amendment) Act,2006

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