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Clause 111 - Amendment of section 32K. - Finance Bill, 2025Extract Amendment of section 32K. 111. In section 32K of the Central Excise Act, after sub-section (3), the following sub-section shall be inserted, namely: (4) On and from the 1st day of April, 2025, the power of the Settlement Commission under this section shall be exercised by the Interim Board and the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission. .
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