Sunset provision for central excise sections: existing provisions cease to apply after the specified commencement date. A proviso is inserted into section 32D of the Central Excise Act providing that the section's provisions shall cease to apply on and after 1st April, 2025, and Clauses 102-105 amend sections 32A-32D to render those sections inoperative from that date, establishing a temporal sunset on their application.
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Provisions expressly mentioned in the judgment/order text.
Sunset provision for central excise sections: existing provisions cease to apply after the specified commencement date.
A proviso is inserted into section 32D of the Central Excise Act providing that the section's provisions shall cease to apply on and after 1st April, 2025, and Clauses 102-105 amend sections 32A-32D to render those sections inoperative from that date, establishing a temporal sunset on their application.
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