Report No. 250
63. Central Excise Laws (Amendment and Validation) Act, Act 58 of 1982
Category: Taxes, Tolls and Cess Laws
This Act provided for the amendment of certain provisions of certain central excise laws and for the validation of duties collected under such laws. This Act has now served its purpose. The Law Commission of India in its 159th Report on Repeal and Amendment of Laws (1998) also recommended repeal of this law after verifying that no cases are pending under it. Hence, the Central Government should repeal this Act subject to factual verification. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).