Settlement Commission functions transferred to Interim Board, with existing provisions applying mutatis mutandis to that Board. The amendment provides that functions of the Settlement Commission under the identified provision of the Central Excise Act shall, from 1st April, 2025, be performed by an Interim Board, and that the section's provisions shall apply to the Interim Board mutatis mutandis; related clauses extend this transfer and mutatis mutandis application across multiple specified provisions of the Act.
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Provisions expressly mentioned in the judgment/order text.
Settlement Commission functions transferred to Interim Board, with existing provisions applying mutatis mutandis to that Board.
The amendment provides that functions of the Settlement Commission under the identified provision of the Central Excise Act shall, from 1st April, 2025, be performed by an Interim Board, and that the section's provisions shall apply to the Interim Board mutatis mutandis; related clauses extend this transfer and mutatis mutandis application across multiple specified provisions of the Act.
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