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[Cites 0, Cited by 0] [Section 142(2)] [Section 142] [Entire Act]

Union of India - Subsection

Section 142(2)(a) in Finance Act, 2012

(a)all duties of excise levied, assessed or collected during the specified period on such goods shall be deemed to be and always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times;