Amendment to Settlement Commission nomenclature clarifies inclusion of customs, central excise and service tax matters. The Bill amends sub section (1) of Section 32 of the Central Excise Act to substitute the phrase referring to 'the Customs and Central Excise Settlement Commission' with wording that expressly includes service tax, aligning the statute with a consequential amendment to clause (g) of Section 31 and updating the Commission's statutory designation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to Settlement Commission nomenclature clarifies inclusion of customs, central excise and service tax matters.
The Bill amends sub section (1) of Section 32 of the Central Excise Act to substitute the phrase referring to "the Customs and Central Excise Settlement Commission" with wording that expressly includes service tax, aligning the statute with a consequential amendment to clause (g) of Section 31 and updating the Commission's statutory designation.
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