Section 104 - Amendment of section 31. - Finance Act, 2025

Central Excise Amendment of section 31. 104. In section 31 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), (i) after clause (e), the following clause shall be inserted, namely: (ea) Interim Board means the Interim Board for Settlement constituted under section 31A; ; (ii) after clause (f), the following clause shall be inserted, namely: (fa) pending application means an application filed under section 32E before the 1st day of April, 2025 and fulfils the following conditions, namely: (i) it has been allowed under sub-section (1) of section 32F; and (ii) no order under sub-section (5) of section 32F was issued on or before the 31st day of March, 2025 with respect to such application; .