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of <h1>Interim Board to Replace Settlement Commission Under Section 32G of Central Excise Act Starting April 2025</h1> The amendment to section 32G of the Central Excise Act inserts a new sub-section (3) effective April 1, 2025, transferring the powers of the Settlement Commission to the Interim Board. The provision specifies that all existing provisions applicable to the Settlement Commission will apply to the Interim Board with necessary modifications (mutatis mutandis), ensuring continuity in the exercise of statutory functions under this section.
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