Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The GoI's MoF through CBIC issued Notification No. 02/2025-Central Excise (N.T.) constituting four Interim Boards for Settlement under Section 31A of the Central Excise Act, 1944. The boards are established with headquarters in Delhi, Kolkata, Mumbai, and Chennai respectively. The notification exercises statutory powers to create Interim Board for Settlement-I, II, III, and IV, enabling administrative mechanisms for resolving central excise disputes across different geographical regions of India. The notification provides a structured approach to settlement proceedings through specialized regional boards.
Note: It is a system-generated summary and is for quick reference only.