Clause 90 - Amendment of section 37C - Finance Bill, 2013

Amendment of section 37C 90. In section 37C of the Central Excise Act, ( i ) in sub-section ( 1 ), in clause ( a ), after the words registered post with acknowledgement due , the words and figures or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) shall be inserted; ( ii ) in sub-section ( 2 ), after the words delivered by post , the words, brackets and figure or courier referred to in sub-section ( 1 ) shall be inserted.