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of <h1>Settlement of Pending Excise Applications: Section 31A Creates Interim Boards with Three High-Ranking Members for Majority-Based Decisions</h1> Section 31A of the Central Excise Act, 1944 provides for the constitution of one or more Interim Boards for Settlement by the Central Government to handle pending applications from the stage they were before the Board's constitution. Each Interim Board comprises three members of Chief Commissioner rank or above, nominated by the Central Board of Indirect Taxes and Customs. Decisions are made by majority opinion when members differ. The Boards receive assistance from nominated Central Excise Officers. This provision was inserted by Section 105 of the Finance Act, 2025, effective from April 1, 2025.
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