Insertion of new section 3A

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..... Notwithstanding anything contained in section 3, where the Central Government, having regard to the nature of the process of manufacture or production of excisable goods of any specified description, the extent of evasion of duty in regard to such goods or such other facts as may be relevant, is of the opinion that it is necessary to safeguard the interest of revenue, specify, by notification in .....

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..... of production. (3) The duty of excise on notified goods shall be levied at such rate as the Central Government may by notification in the Official Gazette specify, and collected in such manner as may be prescribed: Provided that, where a factory producing notified goods did not produce the notified goods during any continuous period of not less than seven days, duty calculated on a proportiona .....

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..... already paid falls short of, or is in excess of, the duty so redetermined, the assessee shall pay the deficiency or be entitled to a refund, as the case may be. (6) The provisions of this section shall not apply to goods produced or manufactured,- (i) in a free trade zone and brought to any other place in India; or (ii) by a hundred per cent. export-oriented undertaking and allowed to be so .....

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