- In the Central Excise Act, in section 32E, -(i)in sub-section (1),-(a)in the first proviso, in clause (d), for the word, figures and letters "section 11AB", the word, figures and letters "section 11AA" shall be substituted;(b)in the second proviso, for the words "Provided further that", the following shall be substituted, namely:-"Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:Provided also that"(ii)sub-section (2) shall be omitted.
