TMI BlogAmendment in Sec.11AX X X X Extracts X X X X X X X X Extracts X X X X ..... Question - What are amendments proposed in Section 11 A of Central Excise Act, 1944 in Finance Bill 2015 ? - Reply By Admin TMI - The Reply = Section 11A is being amended so as to: (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Remove from the statute the category of cases where extended period of time applies but the transactions are recorded in the specified record; (ii) Amend the provision relating to relevant date to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provide definition of relevant date in respect of cases where a return is not filed on the due date and where only interest is required to be recovered. (iii) Provide that the provisions of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11A shall not apply to cases where the non-payment or short payment of duty is reflected in the periodic returns filed and that in such cases recovery of duty shall be made in such manner as may be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed in the rules. - Amendment in Sec.11A - Query Started By: - Admin TMI Dated:- 28-2-2015 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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