Finance Acts
Section - 112 - Amendment of section 32F
Amendment of section 32F.112. In section 32F of the Central Excise Act, after sub-section (10), the following sub-sections shall be inserted, namely:-'(11) On and from the 1st day of April, 2025,-
| (a) | - | the provisions of sub-sections (2), (3), (4), (5), (5A), (6), (7), and (8) shall apply to pending applications with the modification that for the words "Settlement Commission", wherever they occur, the words "Interim Board" shall be substituted; |
| (b) | - | in sub-section (3), for the words "seven days from the date of order", the words "seven days from the date of receipt of the order" shall be substituted; |
| (c) | - | in sub-section (7), for the word "Bench", the words "Interim Board" shall be substituted; |
| (d) | - | the provisions of sub-section (10) shall have effect as if for the words "Settlement Commission", the words .... To read the full section download the app from Google Play store
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