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[Cites 0, Cited by 0] [Section 363] [Entire Act]

Union of India - Subsection

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

(5)No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section,
(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
(b)in any other case, unless the person affected by the proposed order has been given notice to show cause against it within one year from the date of the order sought to be annulled or modified.