Amendment in Section 31 (c)

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....mendment in Section 31 (c)<br> Query (Issue) Started By: - Admin TMI Dated:- 28-2-2015 Last Reply Date:- 28-2-2015 Central Excise<br>Got 1 Reply<br>Central Excise<br>Question - What are proposed amen....

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....dment in Section 31(c) in Central Excise Act ,1944 in Finance Bill 2015 ? Reply By Admin TMI: The Reply: The proviso to sub-section (c) of section 31 relating to the provisions of Settlement Commiss....

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....ion 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 a....

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....ny 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.<br> Discussion Fo....

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