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[Cites 0, Cited by 0] [Section 96(15)] [Section 96] [Entire Act]

Union of India - Subsection

Section 96(15)(b) in The Central Excise Act, 1944

(b)relevant date means,
(i)in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid, and no periodical return as required by the provisions of this Act has been filed, the last date on which such return is required to be filed under this Act and the rules made thereunder;
(ii)in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid and the return has been filed 102[* * *], the date on which such return has been filed;
(iii)in any other case, the date on which duty of excise is required to be paid under this Act or the rules made thereunder;
(iv)in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;
(v)in the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund;