Section 130 - Amendment of section 35E - Finance Act, 2007

Amendment of section 35E. 130. In section 35E of the Central Excise Act, - (i) for sub-section (3), the following sub-section shall be substituted, namely: - "(3) The Committee of Chief Commissioners of Central Excise or the Commissioner of Central Excise, as the case may be, shall make order under sub-section (1) or sub-section (2) within a period of three months from the date of communication of the decision or order of the adjudicating authority."; (ii) in sub-section (4), for the words "three months", the words "one month" shall be substituted.