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[Cites 0, Cited by 0] [Section 70(3)] [Section 70] [Entire Act]

Union of India - Subsection

Section 70(3)(ii) in The Central Excise Act, 1944

(ii)the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;