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Question - What are proposed amendment in Section 31(c) in Central Excise Act ,1944 in Finance Bill 2015 ?
Amendment in Section 31 (c)
28 Feb 2015 
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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. (AI Summary)
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. (AI Summary)