Section 38 - Insertion of new section 37E - Taxation Laws (Amendment) Act, 2006

Insertion of new section 37E 38. After section 37D of the Central Excise Act, the following section shall be inserted namely : - Publication of information respecting persons in certain cases. 37E. (1) IF the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as it things fit. (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 35 or the Appellant Tribunal Under section 35B, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation. - In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the Company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.