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        F. Acts / Amendment Acts

        Section 108 - Amendment of section 32B.

        Finance Act, 2025
        Central Excise

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        Cessation of application of a central excise provision: amendment provides that the provision will no longer apply from a prescribed date. The Finance Act, 2025 inserts a proviso after sub section (2) of section 32B of the Central Excise Act providing that the provisions of that section shall not apply on or after the 1st day of April, 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.

                              Cessation of application of a central excise provision: amendment provides that the provision will no longer apply from a prescribed date.

                              The Finance Act, 2025 inserts a proviso after sub section (2) of section 32B of the Central Excise Act providing that the provisions of that section shall not apply on or after the 1st day of April, 2025.


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