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of <h1>Amendment to Section 32: Central Excise Act Updates Commission Name for Indirect Taxes Administration.</h1> Clause 92 of the Finance (No. 2) Bill, 2014 proposes an amendment to section 32, sub-section (1) of the Central Excise Act. It replaces the phrase 'the Customs and Central Excise Settlement Commission' with 'the Customs, Central Excise and Service Tax Settlement Commission.' This change aligns with amendments made in clause (g) of section 31, reflecting updates to the administrative structure handling indirect taxes, including customs, central excise, and service tax.
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