Section 45 - Amendment of Act 1 of 1944 - Finance Act, 1993

Excise 45. Amendment of Act 1 of 1944 In the Central Excises and Salt Act, 1944,- (1) in section 35B, - (a) in sub-section (1), in the second proviso, for the words ten thousand rupees , the words fifty thousand rupees shall be substituted; (b) for sub-section (6), the following sub-section shall substituted, namely:- (6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made on or after the 1st day of June, 1993, irrespective of the date of demand of duty or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- (a) where the amount of duty demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is one lakh rupees or less, two hundred rupees; (b) where the amount of duty demanded and penalty levied by any Central Excise Officer in the case to which the appeal relates is more than one lakh rupees, one thousand rupees: Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). ; (2) in section 35D, in sub-section (3), for the words fifty thousand rupees , the words one lakh rupees shall be substituted.