3. Levy and collection of additional duties of excise on certain mineral oils. -

(1) There shall be levied and collected in respect of the goods mentioned in column 1 of the Table4 hereunder duties of excise at such rates not exceeding those specified in relation thereto in column 2 of the said Table as may be specified by the Central Government by notification in the Official Gazette,-

(1A) The provision of sub-section (1) shall be deemed to have had effect in respect of the period commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as if for the words "at such rates" occurring in that sub-section up to the end thereof, the following had been substituted, namely :-
"at the rates specified in relation thereto" in column 2 of the said Table.

(2) The duties of excise referred to in this section in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the l[Central Excise Act, 1944] (1 of 1944), or any other law for the time being in force.

(3) The provisions of the Central Excise Act, 1944 (1 of !944) arid the rules thereunder including those relating to refunds and exemptions from duty shall so far as may be, apply in relation to the levy and collection of the additional duties of excise referred to in this section as they apply in relation to the levy and collection of the duties of excise in respect of the goods specifjed in this section.

(4) Notwithstanding anything contained in this section the Central Government may having regard to the administrative or other difficulties if any which may arise in relation to the levy and collection of all or any of the additional duties of excise under this Act for any period commencing on the 20th day of May, 1958 and ending on the 29th day of June, 1958 or commencing on 1st day of April, 1959 and ending on the 31st day of October, 1959, as the case may be, assess the additional duties of excise payable by any person under this Act to be such sum as to the Central Government appears proper in the circumstances.