# The Finance Act, 2013, Section 100: Amendment of section 37C

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/100/

## Text

Amendment of section 37C. 100. In section 37C of the Central Excise Act,— (i) | in sub-section (1), in clause (a), after the words "registered post with acknowledgement due", the words and figures "or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)" shall be inserted; (ii) | in sub-section (2), after the words "delivered by post", the words, brackets and figure "or courier referred to in sub-section (1)" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.