92. Sub-section (7) omitted by Act 20 of 2015, S. 93(i). Prior to omission it read as: (7) The Central Excise Officer, on receipt of information under sub-section (6) shall (i) not serve any notice in respect of the amount so paid and all proceedings in respect of the said duty shall be deemed to be concluded where it is found by the Central Excise Officer that the amount of duty, interest and penalty as provided under sub-section (6) has been fully paid; (ii) proceed for recovery of such amount, if found to be short-paid in the manner specified under sub-section (1) and the period of one year shall be computed from the date of receipt of such information. .
