Transfer of settlement commission powers: Interim Board assumes functions and provisions apply mutatis mutandis to it. The Bill inserts a proviso into section 32P of the Central Excise Act stipulating that, from the implementation date, the provisions of section 32P shall apply mutatis mutandis to the Interim Board as they apply to the Settlement Commission, and Clauses 108-115 extend the same mutatis mutandis application to multiple related sections, transferring the Settlement Commission's powers and functions to the Interim Board.
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Provisions expressly mentioned in the judgment/order text.
Transfer of settlement commission powers: Interim Board assumes functions and provisions apply mutatis mutandis to it.
The Bill inserts a proviso into section 32P of the Central Excise Act stipulating that, from the implementation date, the provisions of section 32P shall apply mutatis mutandis to the Interim Board as they apply to the Settlement Commission, and Clauses 108-115 extend the same mutatis mutandis application to multiple related sections, transferring the Settlement Commission's powers and functions to the Interim Board.
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