Sunset of Central Excise provisions under Finance Bill: sections 32A-32D cease to apply from 1 April 2025. Insertion of a proviso in section 32B provides that the provisions of that section shall not apply on or after the 1st day of April, 2025. Clauses 102-105 amend sections 32A, 32B, 32C and 32D to provide that the existing provisions of those sections shall cease to apply on or after the 1st day of April, 2025.
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Provisions expressly mentioned in the judgment/order text.
Sunset of Central Excise provisions under Finance Bill: sections 32A-32D cease to apply from 1 April 2025.
Insertion of a proviso in section 32B provides that the provisions of that section shall not apply on or after the 1st day of April, 2025. Clauses 102-105 amend sections 32A, 32B, 32C and 32D to provide that the existing provisions of those sections shall cease to apply on or after the 1st day of April, 2025.
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