Clause 81 - Amendment of section 11A - Finance Bill, 2013

Amendment of section 11A 81. In section 11A of the Central Excise Act, after sub-section ( 7 ), the following sub-section shall be inserted, namely: ( 7A ) Notwithstanding anything contained in sub-section ( 1 ) or sub-section ( 3 ) or sub-section ( 4 ) or sub-section ( 5 ), the Central Excise Officer may, serve, subsequent to any notice or notices served under any of those sub-sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously refunded for the subsequent period, on the person chargeable to duty of central excise, then, service of such statement shall be deemed to be service of notice on such person under the aforesaid sub-section ( 1 ) or subsection ( 3 ) or sub-section ( 4 ) or sub-section ( 5 ), subject to the condition that the grounds relied upon for the subsequent period are the same as are mentioned in the earlier notice or notices. .