Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 5] [Entire Act] Union of India - Section Section 178 in The Central Excise Act, 1944 178. Section 12-A renumbered as 12-E by Act 40 of 1991, S. 7 (w.e.f. 20-9-1991).
