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Section100
The Finance Act, 2013

Amendment of section 37C

In force As on 11 Oct 2026

Ministry Finance

Section 100 of the Finance Act, 2013 deals with amendment of section 37C. 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 Cust

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.

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Section 100, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Excise Act s. 37C Service of decisions, orders, summons, etc

Questions about Section 100

What does Section 100 of the Finance Act deal with?

Section 100 of the Finance Act is headed "Amendment of section 37C". 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 Cust

How do I find court cases under Section 100 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 100, section 100 Finance Act 2013, section 100 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 100 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 37C (Service of decisions, orders, summons, etc), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.