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[Cites 0, Cited by 0] [Section 363(5)] [Section 363] [Entire Act]

Union of India - Subsection

Section 363(5)(a) in The Central Excise Act, 1944

(a)in any case in which an order passed under Section 35-A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and