Ins. by Act 27 of 1999, s. 126(a) (w.e.f. 11-5-1999) . — THE CENTRAL EXCISE ACT, 1944

3. Ins. by Act 27 of 1999, s. 126(a) (w.e.f. 11-5-1999) . Explanation . — For the purposes of this sub-section, "order passed under Section 35-A" includes an order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984) against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal.