Insertion of new section 35EE

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..... , where the order is of the nature referred to in the first proviso to sub-section (1) of section 35B, annul or modify such order. Explanation.-For the purposes of this sub-section, order passed under section 35A includes an order passed under that section before the commencement of section 47 of the Finance Act, 1984 against which an appeal has not been preferred before such commencement and coul .....

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..... 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 35A has enhanced any penalty or fine in lieu of confiscation or has confiscated goods of greater value, and (b) in any other .....

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