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of <h1>Union Budget 2025-26: Excise Act Amendments Introduce Interim Boards, Redefine Key Terms, Cease CCESC Operations</h1> The Union Budget 2025-26 introduces amendments to the Central Excise Act, 1944, effective April 1, 2025. Key changes include the definition of 'Interim Board for Settlement' and 'pending application' in Section 31, and the establishment of Interim Boards for processing pending applications through the new Section 31A. The CCESC will cease operations from April 1, 2025, as per the amendment to Section 32. Sections 32A to 32D will no longer apply, and no new applications under Section 32E will be accepted post this date. The Interim Boards will assume the powers and functions of the Settlement Commission for various sections.
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