Section 105: [Explanation 2

Q: What does Section 105 of The Central Excise Act, 1944 (CEA) deal with?

Section 105 CEA pertains to "[Explanation 2". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 105 of The Central Excise Act, 1944 (CEA) governs [Explanation 2. As verified on 19 May 2026.

Q: Is Section 105 CEA still in force?

Yes, Section 105 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 105 CEA?

धारा 105 CEA is the Devanagari Hindi reference for Section 105 of the The Central Excise Act, 1944. Section 105 of The Central Excise Act, 1944 (CEA) governs [Explanation 2. As verified on 19 May 2026.

Q: What is Dhara 105 CEA?

Dhara 105 CEA is the Roman Hindi reference for Section 105 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 105 of The Central Excise Act, 1944 (CEA) governs [Explanation 2. As verified on 19 May 2026.

Q: How to cite Section 105 of The Central Excise Act, 1944?

Cite as: "Section 105, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 105 (India).

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[Explanation 2. For the removal of doubts, it is hereby declared that any non-levy, short-levy, non-payment, short-payment or erroneous refund where no show cause notice has been issued before the date on which the Finance Bill, 2015 receives the assent of the President, shall be governed by the provisions of Section 11-A as amended by the Finance Act, 2015.]