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,”
