Page:Eastern Book Company & Ors vs D.B. Modak & Anr.pdf/29

http://JUDIS.NIC.IN charging section, reads: “3. Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied. - (1) There shall be levied and collected in such manner as may be prescribed duties

21. Compressing of unquoted referends and use of *** for such parts.

Raw text obtained from Registry:

SCC Page:

‘six months’, the words ‘five years’ were substituted.

Explanation

(ii)’relevant date- means,

(a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid … (c) in any other case, the date on which the duty is to be paid under this Act or the rules made thereunder;

‘six months’, the words ‘five years’ were substituted.

Explanation.—

(1)-(2) *  *  *

(3) (i) *  *  *

(ii) ‘relevant date’ means,—

(a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid … (c) in any other case, the date on which the duty is to be paid under this Act or the rules made thereunder,”