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 0] [Section 138] [Entire Act] Union of India - Subsection Section 138(a) in Finance Act, 1999 (a)in section 71. in sub-section (1), after the words and figure "under section 70", the words "after obtaining a written permission from the Commissioner of Central Excise," shall be inserted;