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

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.