CA Daulal Daga

CA Daulal DagaThere are many bulk sections have been removed in Central Excise and Custom from this Budget, 2015. Reasons behind these bulk amendments are that these sections have become redundant. These sections have already get expired and now government think about these expired section and delete these. These sections are similar in Central Excise and Custom. These sections are as under:-

Custom Section No Clause No. Central Excise Section No Clause No.
Sub Sec (1A) to Sec 127B 84 of F.B., 2015 Sub Sec (3) to Sec 32 94 of F.B., 2015
Sub Sec (6) to Sec 127C 85 of F.B., 2015 Sub Sec (1A) to Sec 32E 96 of F.B., 2015
Section 127E 86 of F.B., 2015 Sub Sec (6) to Sec 32F 97 of F.B., 2015
Sub Sec (1) to Sec 127H 87 of F.B., 2015 Section 32H 98 of F.B., 2015
Clause (i), (ii) of Sub Sec (1) to Sec 127L 88 of F.B., 2015 Clause (i), (ii) of Sub Sec (1) to Sec 32O 100 of F.B., 2015
Sub Sec (1) to Sec 32K 99 of F.B., 2015

 Some Other Amendments:-

  • The proviso to clause (b) of section 127A of Custom Act [Clause 83 of the Finance Bill, 2015 refers] relating to the provisions of Settlement Commission is being amended to delete the reference to “in appeal or revision, as the case may be” so as to provide that when any proceeding is referred back, whether in appeal or revision or otherwise, by any court, Appellate Tribunal Authority or any other authority to the adjudicating authority for a fresh adjudication or decision, then such case shall not be entitled for settlement.
  • Similar amendment made in Central Excise Sub Sec (C ) of section 31 of Central Excise Act, [Clause 93 of the Finance Bill, 2015 refers].
  • Section 32B of Central Excise Act, 1944 has amended. In this amendment now Vice Chairman or Member of the Settlement Commission can become as Chairman in absence of the Chairman of the Settlement Commission.
  • All these provisions will come into effect only after enactment of Finance Bill, 2015.

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September 2021