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        Bills

        Clause 111 - Amendment of section 32K.

        Finance Bill, 2025
        Central Excise

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        Settlement Commission powers assigned to Interim Board, with existing statutory provisions applying mutatis mutandis from commencement. The amendment provides that, from 1 April 2025, the power and functions of the Settlement Commission will be exercised by an Interim Board and that all statutory provisions applicable to the Settlement Commission shall apply mutatis mutandis to the Interim Board; related clauses extend this substitution across the settlement provisions so the Interim Board assumes the Commission's role under existing rules.
                          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.

                                Settlement Commission powers assigned to Interim Board, with existing statutory provisions applying mutatis mutandis from commencement.

                                The amendment provides that, from 1 April 2025, the power and functions of the Settlement Commission will be exercised by an Interim Board and that all statutory provisions applicable to the Settlement Commission shall apply mutatis mutandis to the Interim Board; related clauses extend this substitution across the settlement provisions so the Interim Board assumes the Commission's role under existing rules.


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