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 ?

[Admin TMI]

The proviso to sub-section (c) of section 31 relating to the provisions of Settlement Commission is being amended to delete the reference to “in appeal or revision, as the case may be” so as to provide that when any proceeding is referred back, whether in appeal or revision or otherwise, by any court, Appellate Tribunal Authority or any other authority to the adjudicating authority for a fresh adjudication or decision, then such case shall not be entitled for settlement.

AI Summary

Settlement Commission eligibility limited under amendment: proceedings referred back for fresh adjudication are excluded from settlement. The proviso to subsection (c) is amended to delete the limiting phrase so that whenever a proceeding is referred back by any court, appellate tribunal, authority or other body to the adjudicating authority for fresh adjudication or decision, the case shall not be eligible for settlement.