Cessation of applicability: Central Excise provisions 32A-32D set to cease applying from 1 April 2025. Proposed statutory amendment inserts a proviso rendering section 32C of the Central Excise Act inoperative on and after 1 April 2025, and Clauses 102-105 of the Finance Bill provide that the existing provisions of sections 32A, 32B and 32D shall likewise cease to apply on or after that date.
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Provisions expressly mentioned in the judgment/order text.
Cessation of applicability: Central Excise provisions 32A-32D set to cease applying from 1 April 2025.
Proposed statutory amendment inserts a proviso rendering section 32C of the Central Excise Act inoperative on and after 1 April 2025, and Clauses 102-105 of the Finance Bill provide that the existing provisions of sections 32A, 32B and 32D shall likewise cease to apply on or after that date.
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