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        F. Acts / Amendment Acts

        Section 114 - Amendment of section 32-I.

        Finance Act, 2025
        Central Excise

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        Transfer of Settlement Commission powers: Interim Board assumes functions with existing provisions applying mutatis mutandis. An amendment provides that, from the commencement date, the powers and functions of the Settlement Commission shall be exercised or performed by an Interim Board, and the provisions applicable to the Settlement Commission shall apply mutatis mutandis to the Interim Board.
                        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.

                              Transfer of Settlement Commission powers: Interim Board assumes functions with existing provisions applying mutatis mutandis.

                              An amendment provides that, from the commencement date, the powers and functions of the Settlement Commission shall be exercised or performed by an Interim Board, and the provisions applicable to the Settlement Commission shall apply mutatis mutandis to the Interim Board.


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