Subs. by Act 27 of 1999 , s. 126(c), for sub-section (3) (w.e.f. 11-5-1999) . — THE CENTRAL EXCISE ACT, 1944

3 . Subs. by Act 27 of 1999 , s. 126(c), for sub-section (3) (w.e.f. 11-5-1999) . (6) Where the Central Government is of opinion that any duty of excise has not been levied or has been short -levied, no order levying or enhancing the duty shall be made under this section unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in Section 11A.]

Section 3