Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 31 redefines 'case' for excise duty proceedings; excludes cases sent back for fresh adjudication.</h1> Section 31 of the Central Excise Act was amended by the Finance Act, 2007, effective June 1, 2007. The amendment redefines 'case' to include any proceeding under this Act or related Acts concerning the levy, assessment, and collection of excise duty pending before an adjudicating authority when an application under section 32E(1) is made. However, if a proceeding is sent back for fresh adjudication or decision by a court, Appellate Tribunal, or other authority, it is not considered pending under this definition.
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