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        F. Acts / Amendment Acts

        Section 104 - Amendment of section 31.

        Finance Act, 2025
        Central Excise

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        Definition of pending application clarifies eligibility for settlement treatment for applications filed before 1 April 2025. The amendment inserts definitions into section 31: Interim Board, meaning the Interim Board for Settlement constituted under section 31A; and pending application, meaning an application under section 32E filed before 1 April 2025 that has been allowed under subsection (1) of section 32F and for which no order under subsection (5) of section 32F was issued on or before 31 March, 2025.
                        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.

                              Definition of pending application clarifies eligibility for settlement treatment for applications filed before 1 April 2025.

                              The amendment inserts definitions into section 31: Interim Board, meaning the Interim Board for Settlement constituted under section 31A; and pending application, meaning an application under section 32E filed before 1 April 2025 that has been allowed under subsection (1) of section 32F and for which no order under subsection (5) of section 32F was issued on or before 31 March, 2025.


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