Power of Settlement Commission to order provisional attachment to protect revenue
Section 32G of the Central Excise Act, 1944 deals with power of Settlement Commission to order provisional attachment to protect revenue. Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed. The Act came into force on 28 Feb 1944.
1[32G. Power of Settlement Commission to order provisional attachment to protect revenue.-- Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date, the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.]
Section 32G, 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.
Referred to by 1
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 32G
What does Section 32G of the Central Excise Act deal with?
Section 32G of the Central Excise Act is headed "Power of Settlement Commission to order provisional attachment to protect revenue". [32G. Power of Settlement Commission to order provisional attachment to protect revenue.-- Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attac
How do I find court cases under Section 32G 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 32G, section 32G Central Excise Act 1944, section 32G 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 32G of the Central Excise Act, and has it changed?
1 other provision in this corpus refers back to it. One instrument names it without being made under it, most recently Notification No.33/2001-CE (N.T) (2001).
When did Section 32G of the Central Excise Act come into force?
Section 32G of the Central Excise Act, cited as Central Excise Act 1944 32G, 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.