Section 12. Application of the provisions of Act

12. Application of the provisions of Act[2] [ 52 of 1962 ] to Central Excise Duties .— The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the[3] [Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3[4] [Section 3-A]: circumstances, be applicable in regard to like matters in respect of the duties imposed by 5[Provided that the provisions of the Customs Act, 1962(52 of 1962) relating to offences and penalties shall not apply for the matters covered by section 3A for the period beginning on the 10th day of May, 2008 and ending immediately before the day on which the Finance Bill, 2011 receives the assent of the President.] 6 [CHAPTER IIA INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND