Section 108(3)(iii) in The Central Excise Act, 1944

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Union of India - Subsection

Section 108(3)(iii) in The Central Excise Act, 1944

(iii)any case of non-levy, short-levy, non-payment, short-payment or erroneous refund where an order determining duty under sub-section (10) of Section 11-A is passed after the date on which the Finance Bill, 2015 receives the assent of the President shall be eligible to payment of reduced penalty under clause (b) or clause (e) of sub-section (1), subject to the condition that the payment of duty, interest and penalty is made within thirty days of the communication of the order.

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Union of India - Subsection

Section 108(3)(iii) in The Central Excise Act, 1944