Insertion of new section 129DD

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..... nder section 128A, where the order is of the nature referred to in the first proviso to sub-section (1) of section 129A, annul or modify such order. Explanation.-For the purposes of this sub-section, order passed under section 128A includes an order passed under that section before the commencement of section 40 of the Finance Act, 1984, against which an appeal has not been preferred before such c .....

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..... ral Government may, of its own motion, annul or modify any order referred to in sub-section (1). (5) No order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall be passed under this section,- (a) in any case in which an order passed under section 128A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, .....

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