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Section110
The Finance Act, 2014

Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 110 of the Finance Act, 2014 deals with amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act. Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act 110.

Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act

110. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number GSR 95(E), dated the 1st March, 2006 (herein referred to as the first notification) which was superseded vide number G.S.R. 163(E), dated the 17th March, 2012 (herein referred to as the second notification), issued under sub-section (1) of section 5A of the Central Excise Act, shall, insofar as it relates to the first notification, stand amended and shall be deemed to have been amended retrospectively, in the manner as specified in column (2) of the Fifth Schedule, on and from—

(a)the 29th June, 2010 and up to 16th March, 2012 (both days inclusive) in relation to Chapter 54 or Chapter 55 specified therein, covered under the first notification, that is the date prior to the date of the second notification; and
(b)the 1st March, 2011 and up to 16th March, 2012 (both days inclusive) in relation to Chapter 71 specified therein, covered under the first notification, that is the date prior to the date of the second notification,
as specified in column (3) of the Schedule, against the notification specified in column (1) of that Schedule.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the said notification with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 5A of the Central Excise Act, retrospectively, at all material times.

(3) The refund shall be made of all such duty of excise which has been collected but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times, subject to the provisions of section 11B of the Central Excise Act.

(4) Notwithstanding anything contained in section 11B of the Central Excise Act, an application for the claim of refund of duty of excise under sub-section (3) shall be made within six months from the date on which the Finance (No.

2) Bill, 2014 receives the assent of the President.

(5) No act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had the said notification not been amended retrospectively.

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Section 110, The Finance Act, 2014 (Act 25 of 2014).

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. 5A Power to grant exemption from duty of excise
  2. Central Excise Act s. 11B Claim for refund of duty and interest, if any, paid on such duty

Referred to by 1

  1. s. Fifth Schedule THE FIFTH SCHEDULE

Questions about Section 110

What does Section 110 of the Finance Act deal with?

Section 110 of the Finance Act is headed "Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act". Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act 110.

How do I find court cases under Section 110 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 2014 110, section 110 Finance Act 2014, section 110 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 110 of the Finance Act, and has it changed?

Its own text turns on Central Excise Act 5A (Power to grant exemption from duty of excise), Central Excise Act 11B (Claim for refund of duty and interest, if any, paid on such duty), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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.