# The Finance Act, 2025, Section 104: Amendment of section 31

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/104/

## Text

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;'.

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