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        F. Acts / Amendment Acts

        Section 107 - Amendment of section 32A.

        Finance Act, 2025
        Central Excise

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        Non-application of section 32A: amendment removes applicability from the specified effective date under the Finance Act. Insertion of a proviso into section 32A of the Central Excise Act by the Finance Act, 2025, provides that the provisions of section 32A shall not apply on or after the 1st day of April, 2025, thereby imposing a temporal limitation on the section's applicability.
                        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.

                              Non-application of section 32A: amendment removes applicability from the specified effective date under the Finance Act.

                              Insertion of a proviso into section 32A of the Central Excise Act by the Finance Act, 2025, provides that the provisions of section 32A shall not apply on or after the 1st day of April, 2025, thereby imposing a temporal limitation on the section's applicability.


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