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of <h1>Amendment to Section 31 of Central Excise Act: New Definitions for 'Interim Board' and 'Pending Application' Introduced.</h1> The amendment to section 31 of the Central Excise Act, 1944 introduces new clauses. Clause (ea) defines 'Interim Board' as the Interim Board for Settlement constituted under section 31A. Clause (fa) defines 'pending application' as an application filed under section 32E before April 1, 2025, which has been allowed under section 32F(1) and has not had an order issued under section 32F(5) by March 31, 2025. These amendments pertain to the procedural aspects of applications and settlements under the Central Excise framework.
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