#Budget2015 Section 11 A of Central Excise & salt Act 1944 is amended for return date and short payment of duty

2. Section 11A is being amended so as to:
   
   1. (i)  Remove from the statute provisions relating to the category of cases where
      fraud, collusion, willful mis-statement, etc. is involved but the transaction is recorded in the specified record so as to bring uniformity in treatment of all such cases irrespective of whether the transaction is so recorded or not;
      
   2. (ii)  Amend the provision relating to relevant date to provide definition of relevant date in respect of cases where a return is not filed on the due date and cases where only interest is required to be recovered.
      
   3. (iii)  Provide that the provisions of section 11A shall not apply to cases where the non-payment or short payment of duty is reflected in the periodic returns filed and that in such cases recovery of duty shall be made in such manner as may be prescribed in the rules.