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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 32K Amended: Powers Transferred from Settlement Commission to Interim Board Effective April 1, 2025.</h1> Section 32K of the Central Excise Act is amended to include a new sub-section (4), effective from April 1, 2025. This amendment transfers the powers of the Settlement Commission under this section to the Interim Board. The provisions applicable to the Settlement Commission will apply to the Interim Board in the same manner.