Finance Acts
Section - 104 - Amendment of section 31
Central ExciseAmendment 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:- |
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