Amendment of section 3A

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..... (1), the Central Government may, by rules,- (a) provide the manner for determination of the annual capacity of production of the factory, in which such goods are produced, by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the p .....

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..... nnual production shall be redetermined on a proportionate basis having regard to such alteration or modification."; (b) in sub-section (3),- (i) for the words "at such rate as the Central Government may by notification in the Official Gazette specify", the words "at such rate, on the unit of production or, as the case may be, on such factor relevant to the production, as the Central Government .....

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