https://www.taxtmi.com/article/detailed?id=6286 Finance Act, 2015 narrows settlement availability by excluding from settlement any case where proceedings have been referred back to the adjudicating authority for fresh adjudication, whether by appeal, revision or otherwise. The Act omits redundant provisos and transitional clauses across sections governing membership, officiation, time bound payment and disposal requirements, reopening powers, and transitional treatment of pre amendment applications, thereby simplifying and modernising the Settlement Commission's statutory framework. en-us Sat, 30 May 2015 11:10:20 +0530 Sat, 30 May 2015 11:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6286 Finance Act, 2015 narrows settlement availability by excluding from settlement any case where proceedings have been referred back to the adjudicating authority for fresh adjudication, whether by appeal, revision or otherwise. The Act omits redundant provisos and transitional clauses across sections governing membership, officiation, time bound payment and disposal requirements, reopening powers, and transitional treatment of pre amendment applications, thereby simplifying and modernising the Settlement Commission's statutory framework. Articles Service Tax Sat, 30 May 2015 11:10:20 +0530 https://www.taxtmi.com/article/detailed?id=6286