- In the Central Excise Act , in section 11A, -(i)sub-sections (5), (6) and (7) shall be omitted;(ii)in sub-sections (7A), (8) and clause (b) of sub-section (11), the words, brackets and figure "or sub-section (5)", wherever they occur, shall be omitted;(iii)in Explanation 1, -(A)in clause (b), in sub-clause (ii), the words "on due date" shall be omitted;(B)after sub-clause (v), the following sub-clause shall be inserted, namely : -"(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates.";(C)clause (c) shall be omitted;(iv)after sub-section (15), the following sub-section shall be inserted, namely : -"(16) The provisions of this section shall not apply to a case where the liability of duty not paid or short-paid is self-assessed and declared as duty payable by the assessee in the periodic returns filed by him, and in such case, recovery of non-payment or short-payment of duty shall be made in such manner as may be prescribed.".(v)for Explanation 2, the following Explanation shall be substituted, namely : -"Explanation 2. - For the removal of doubts, it is hereby declared that any non-levy, short-levy, non-payment, short-payment or erroneous refund where no show cause notice has been issued before the date on which the Finance Bill, 2015 receives the assent of the President, shall be governed by the provisions of section 11A as amended by the Finance Act, 2015.";
