Restriction on applications under section 32E bars any new filings on or after April 1, 2025. The amendment inserts a proviso prohibiting any new applications under section 32E of the Central Excise Act on or after 1 April 2025, creating a legislative cut off date for initiating the application process while leaving prior filings unaffected.
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.
Restriction on applications under section 32E bars any new filings on or after April 1, 2025.
The amendment inserts a proviso prohibiting any new applications under section 32E of the Central Excise Act on or after 1 April 2025, creating a legislative cut off date for initiating the application process while leaving prior filings unaffected.
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