Amendment in Section 31 (c)

[Admin TMI]

Question - What are proposed amendment in Section 31(c) in Central Excise Act ,1944 in Finance Bill 2015 ?

AI Summary

Amendment to Section 31(c) of Central Excise Act 1944: Cases referred back can't seek Settlement Commission. The discussion addresses an amendment to Section 31(c) of the Central Excise Act, 1944, as proposed in the Finance Bill 2015. The amendment involves the proviso to sub-section (c) concerning the Settlement Commission. It removes the phrase 'in appeal or revision, as the case may be,' ensuring that when a proceeding is referred back for fresh adjudication by any court, Appellate Tribunal, or authority, the case is not eligible for settlement.