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        Bills

        Clause 101 - Amendment of section 32.

        Finance Bill, 2025
        Central Excise

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        Cessation of Settlement Commission operations follows amendment ending its authority from a specified commencement date. Amendment of Section 32 inserts a proviso after sub section (3) providing that the Settlement Commission constituted under the Central Excise Act shall cease to operate on or after 1st April, 2025, ending the Commission's authority in respect of Customs, Central Excise and Service Tax matters from that date.
                          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.

                                Cessation of Settlement Commission operations follows amendment ending its authority from a specified commencement date.

                                Amendment of Section 32 inserts a proviso after sub section (3) providing that the Settlement Commission constituted under the Central Excise Act shall cease to operate on or after 1st April, 2025, ending the Commission's authority in respect of Customs, Central Excise and Service Tax matters from that date.


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