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        F. Acts / Amendment Acts

        Section 109 - Amendment of section 32C.

        Finance Act, 2025
        Central Excise

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        Application of section 32C ends prospectively under the Finance Act amendment, removing its operation for future cases. A proviso added to section 32C of the Central Excise Act states that the section shall not apply on or after the 1st day of April, 2025, creating a prospective cessation of its application under the Finance Act, 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.

                              Application of section 32C ends prospectively under the Finance Act amendment, removing its operation for future cases.

                              A proviso added to section 32C of the Central Excise Act states that the section shall not apply on or after the 1st day of April, 2025, creating a prospective cessation of its application under the Finance Act, 2025.


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