# The Finance Act, 2014, Section 108: Amendment of section 35R

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/108/

## Text

Amendment of section 35R 108. In the Central Excise Act, in section 35R, in sub-section (4), for the words "The Appellate Tribunal or court", the words "The Commissioner (Appeals) or the Appellate Tribunal or court" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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