Amendment in Section 32B

[Admin TMI]

Question - What are proposed amendment in Section 32B in Central Excise Act ,1944 in Finance Bill 2015 ?

[Admin TMI]

Section 32B is being amended so as to enable Vice Chairman or Member of the Settlement Commission to officiate as Chairman in the absence of the Chairman of the Settlement Commission.

AI Summary

Section 32B amendment permits Vice Chairman or Member of Settlement Commission to officiate as Chairman during absence. Amendment enables officiation in the Settlement Commission by allowing the Vice Chairman or a Member to act as Chairman in the Chairman's absence, ensuring continuity of the Commission's functions without altering its substantive jurisdiction or powers.