Amendment of section 32-O.
100. In the Central Excise Act, in section 32-O, in sub-section (1),-
(a) in clause (i), the words, brackets, figures and letters “passed under sub-section (7) of section 32F, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F” shall be omitted;
(b) in clause (ii), the words, brackets, figures and letter “under the said sub-section (7), as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007.) or sub-section (5) of section 32F” shall be omitted.
Notes on Clauses:
Clause 100 of the Bill seeks to amend sub-section (1) of section 32-O of the Central Excise Act, so as to omit certain words therefrom.