Subs. by ibid, s. 106, for section 35FF. — THE CENTRAL EXCISE ACT, 1944

3. Subs. by ibid, s. 106, for section 35FF. exceeding thirty-six per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount: Provided that the amount deposited under Section 35F, prior to the commencement of the Finance (No. 2) Act, 2014, shall continue to be governed by the provisions of Section 35FF as it stood before the commencement of the said Act.]