Decision to be by majority
Section 32D of the Central Excise Act, 1944 deals with decision to be by majority. If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall eit The Act came into force on 28 Feb 1944.
1[32D. Decision to be by majority.---If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.]
Section 32D, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… to the provisions of section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section (5) and, in relation to the passing of such order, the provisions of section 32D of the Central Excise Act, 1944 shall apply. (8) The order passed under sub-section (5) shall provide for the terms of settlement including any demand by way of duty, penalty or interest, the manner in which any sums due under the settlement shall be paid and all other matters to make the settlement effective and …
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… to the provisions of section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section $(5)$ and, in relation to the passing of such order, the provisions of section 32D of the Central Excise Act, $1944(1 text{ of } 1944)$ shall epplu". A plain reading of the aforesaid provision of law would reveal that sub-section 7 of Section 127 (C) of the Act is invoked only after compliance is made under sub-section 5 of the Act. A plain reading of sub-section 5 of the Act would give a …
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… to the provisions of section 32A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section $(5)$ and, in relation to the passing of such order, the provisions of section 32D of the Central Excise Act, $1944(1 text{ of } 1944)$ shall epplu". A plain reading of the aforesaid provision of law would reveal that sub-section 7 of Section 127 (C) of the Act is invoked only after compliance is made under sub-section 5 of the Act. A plain reading of sub-section 5 of the Act would give a …
Questions about Section 32D
What does Section 32D of the Central Excise Act deal with?
Section 32D of the Central Excise Act is headed "Decision to be by majority". [32D. Decision to be by majority.---If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a ref
How do I find court cases under Section 32D of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 32D, section 32D Central Excise Act 1944, section 32D of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 32D of the Central Excise Act, and has it changed?
3 other provisions in this corpus refer back to it.
When did Section 32D of the Central Excise Act come into force?
Section 32D of the Central Excise Act, cited as Central Excise Act 1944 32D, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.