# The Central Excise Act, 1944, Section 32J: Inspection, etc., of reports

- Act: The Central Excise Act, 1944 (Act 1 of 1944)
- In force from: 1944-02-28
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/central-excise-act-1944/section/32J/

## Text

1[32J. Inspection, etc., of reports.--No person shall be entitled to inspect, or obtain copies of, any report made by any Central Excise Officer to the Settlement Commission; but the Settlement Commission may, in its discretion furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee: Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.]

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.