Sri Lanka Consolidated Acts

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Excise (Special Provisions) Act (No. 13 of 1989) - Sect 11

Excise duty determined on appeal to be final

11. Where no valid appeal has been lodged within the time specified in this Act against the determination of the Director-General in respect of the excise duty or where the amount of such excise duty has been determined on appeal, the amount determined by the Director-General or the amount as reduced, or increased or confirmed on appeal as the case may be Shall be final and conclusive for all purposes of this Act as regards the amount of the excise duty payable.


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