Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise" . — THE CENTRAL EXCISE ACT, 1944

2. Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise" . Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on the unit of production or, as the case may be, on such factor relevant to the production, as the Central Government may, by notification in the Official Gazette, specify, and collected in such manner as may be prescribed: Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils such conditions as may be prescribed. (4) The provisions of this section shall not apply to goods produced or manufactured, by a hundred per cent export-oriented undertaking and brought to any other place in India. Explanation 1 . — For the removal of doubts, it is hereby clarified that for the purposes of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the 1 [Fourth Schedule], read with any notification for the time being in force. Explanation 2 . — For the purposes of this section, the expression "hundred per cent export-oriented undertaking" shall have the meaning assigned to it in Section 3.

Section 2