Section 115 - Amendment of section 32J. - Finance Act, 2025

Amendment of section 32J. 115. In section 32J of the Central Excise Act, after the first proviso, the following proviso shall be inserted, namely: Provided further that on and from the 1st day of April, 2025, the functions of the Settlement Commission under this section shall be performed 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. .