Section 117 - Amendment of section 32L. - Finance Act, 2025

Amendment of section 32L. 117. In section 32L 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. .