Section 100 - Amendment of section 32E - Finance (No. 2) Act, 2014

Amendment of section 32E 100. In the Central Excise Act, in section 32E,- (i) in sub-section (1),- (a) in the first proviso, in clause (d), for the word, figures and letters section 11AB , the word, figures and letters section 11AA shall be substituted; (b) in the second proviso, for the words Provided further that , the following shall be substituted, namely:- Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application: Provided also that ; (ii) sub-section (2) shall be omitted.