The Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 02/2025-Central Excise (N.T.) dated April 8, 2025, has formally constituted four Interim Boards for Settlement under the powers conferred by Section 31A(1) of the Central Excise Act, 1944. This move aims to expedite the resolution of pending excise-related disputes and provide taxpayers with a faster, more efficient settlement mechanism.
Background
The reconstitution of settlement mechanisms comes in the wake of the introduction of Section 31A to the Central Excise Act, which enables the Central Government to establish interim boards for settlement of pending cases. These boards will handle cases that were admitted by the erstwhile Settlement Commission but remained unresolved due to its closure.
With the establishment of these boards, the government seeks to ensure speedy adjudication, reduced litigation, and enhanced compliance certainty for taxpayers facing unresolved legacy disputes.
What This Means for Taxpayers
Taxpayers whose central excise matters are pending before the erstwhile Settlement Commission will now have their cases transferred to the appropriate Interim Board based on jurisdiction. The CBIC is expected to issue further procedural guidelines to facilitate the smooth functioning of these boards and ensure due process.
Official copy of the notification is mentioned below
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
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