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Date: 2025-04-08 Category: Extra Ordinary State: Union Government Country: India

Central Excise Notification for establishment of Interim Board for Settlement

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification constitutes Interim Boards for Settlement under Section 31A(1) of the Central Excise Act, 1944.

Key Changes

  • Four Interim Boards for Settlement are constituted.
  • Interim Board for Settlement-I, headquartered in Delhi.
  • Interim Board for Settlement-II, headquartered in Kolkata.
  • Interim Board for Settlement-III, headquartered in Mumbai.
  • Interim Board for Settlement-IV, headquartered in Chennai.

Impact Analysis

Businesses

  • Action Item: Review pending central excise cases and evaluate the suitability of settlement through the Interim Boards.

Government

  • Action Item: CBIC to ensure smooth functioning and efficient dispute resolution by the Interim Boards.

Tax Professionals

  • Action Item: Tax professionals to update their knowledge on the procedures and guidelines for approaching the Interim Boards.

Key Entities Referenced

Central Excise Act, 1944: The principal legislation governing central excise duties in India. Section 31A provides for the constitution of settlement commissions/boards. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the administration of indirect taxes in India, including central excise. Interim Board for Settlement: Quasi-judicial bodies constituted to facilitate the settlement of central excise disputes. Ministry of Finance (Department of Revenue): The ministry responsible for fiscal policy, revenue collection, and tax administration in the Government of India.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-08042025-262348 CG-DxLx-xEG-I0D8H0x4x2x0 25-262348 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 1625] नई ददल्ली, मगं लिार,अप्रलै 8, 2025/चैत्र 18, 1947 No. 1625] NEW DELHI, TUESDAY, APRIL 8, 2025/CHAITRA 18, 1947 जित्त मंत्रालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर एंि सीमा िल्ु क बोडड) अजधसचू ना नई ददल्ली, 8 अप्रैल, 2025 स.ं 02/2025-केन्द्रीय उत्पाद िल्ु क (एन.टी.) का.आ. 1656(अ).—केन्द्रीय उत्पाद िुल्क अजधजनयम, 1944 (1944 का 01) की धारा 31क की उपधारा (1) द्वारा प्रदत्त िजियों का प्रयोग करते हुए, केन्द्रीय सरकार, एतद्द्वारा नीचे दी गयी ताजलका के स्ट्तंभ (2) में जिजनर्ददष्ट अंतररम जनपटान बोडड का गठन करती ह,ै जिसका मुख्यालय उि ताजलका के स्ट्तभं (3) में जिजनर्ददष्ट स्ट्थान पर होगा, अथाडत:् - ताजलका क्र. स.ं अतं ररम जनपटान बोड ड मख्ु यालय (1) (2) (3) 1. अंतररम जनपटान बोड ड -I ददल्ली 2. अंतररम जनपटान बोड ड -II कोलकाता 2428 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 3. अंतररम जनपटान बोड ड -III मुंबई 4. अंतररम जनपटान बोड ड -IV चेन्नई [फा. स.ं सीबीआईसी-110267/13/2025-सीएक्स-VIII अनुभाग-सीबीईसी] रािेि कुमार मीना, अिर सजचि MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 8th April, 2025 No. 02/2025-Central Excise (N.T.) S.O. 1656(E).—In exercise of the powers conferred by sub-section (1) of section 31A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby constitutes the Interim Boards for Settlement specified in column (2) of the Table below, having its headquarters at the place specified in column (3) of the said Table, namely:- TABLE Sl. No. Interim Board for Settlement Headquarters (1) (2) (3) 1. Interim Board for Settlement-I Delhi 2. Interim Board for Settlement-II Kolkata 3. Interim Board for Settlement-III Mumbai 4. Interim Board for Settlement-IV Chennai [F. No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC] RAJESH KUMAR MEENA, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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