Section 354(3)(b) in The Central Excise Act, 1944

[Cites 0, Cited by 0] [Section 354(3)] [Section 354] [Entire Act]

Union of India - Subsection

Section 354(3)(b) in The Central Excise Act, 1944

(b)Where the Board or, as the case may be, the 358[Principal Commissioner of Central Excise or Commissioner of Central Excise] is of the opinion that any duty of excise has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this section unless such person is given notice within the time-limit specified in Section 11-A to show cause against the proposed order.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 354(3)(b) in The Central Excise Act, 1944