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B22 EXCISE LAW TIMES [ Vol. 372

(2) The power to issue notification under sub-section (1) shall in-
clude the power to give retrospective effect to such notification from a date
not earlier than the date of commencement of this Act.
Explanation. - For the purposes of this section, the expression “force
majeure” means a case of war, epidemic, flood, drought, fire, cyclone,
earthquake or any other calamity caused by nature or otherwise affecting
the implementation of any of the provisions of this Act.’.

RAM NATH KOVIND,
President.

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EXCISE LAW TIMES  15th April 2020  106