Section 80 - Amendment of section 11 B. - Finance Act, 2008

Amendment of section 11 B. 80. In section 11B of the Central Excise Act,— (i) in sub-section (1),— (a) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted; (b) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted; (ii) in sub-section (2), except in clauses (a) and (c) of the first proviso,— (a) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted; (b) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted.