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The Central Excise Act, 1944

Chapter V — SETTLEMENT OF CASES

Section 32PProceedings before Settlement Commission to be judicial proceedings

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Section 32P: Proceedings before Settlement Commission to be judicial proceedings

32P. Proceedings before Settlement Commission to be judicial proceedings

[32P. Proceedings before Settlement Commission to be judicial proceedings.—Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]

Amendment notes (1)
  1. Ins w.e.f. 1-8-1998 . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).