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of <h1>Amendment to Central Excise Act Introduces 'Interim Board' and Defines 'Pending Applications' Under Section 31</h1> The amendment to section 31 of the Central Excise Act, 1944 inserts two new clauses. Clause (ea) introduces the term 'Interim Board' defined as the Interim Board for Settlement constituted under section 31A. Clause (fa) defines 'pending application' as applications filed under section 32E before April 1, 2025, that were allowed under section 32F(1) but had no order issued under section 32F(5) on or before March 31, 2025. These amendments appear to establish transitional arrangements for settlement applications under the Central Excise framework.
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