Section 119 - Amendment of section 31

Definition of case in excise law clarifies pending proceedings scope, excluding proceedings referred back on appeal.

Amendment substitutes the definition of case in section 31 to mean any proceeding under the Act or any other enactment for levy, assessment or collection of excise duty pending before an adjudicating authority on the date an application under the procedural provision is made, but excludes proceedings referred back to the adjudicating authority by a court, appellate tribunal or other authority for fresh adjudication.