Power of Settlement Commission to send a case back to the Central Excise Officer
Section 32L of the Central Excise Act, 1944 deals with power of Settlement Commission to send a case back to the Central Excise Officer. The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose The Act came into force on 28 Feb 1944.
1[32L. Power of Settlement Commission to send a case back to the Central Excise Officer.--(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under Section 32E had been made.
(2) For the purpose of sub-section (1), the Central Excise Officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such Central Excise Officer or held or recorded by him in the course of the proceedings before him.
(3) For the purposes of the time-limit under Section 11A and for the purposes of interest under Section 11BB, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under Section 32E and ending with the date of receipt by the Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.]
Section 32L, 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.
Questions about Section 32L
What does Section 32L of the Central Excise Act deal with?
Section 32L of the Central Excise Act is headed "Power of Settlement Commission to send a case back to the Central Excise Officer". [32L. Power of Settlement Commission to send a case back to the Central Excise Officer.--(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, sen
How do I find court cases under Section 32L 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 32L, section 32L Central Excise Act 1944, section 32L 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 32L of the Central Excise Act, and has it changed?
Its own text turns on section 11A (Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded), section 11BB (Interest on delayed refunds), section 32E (Application for settlement of cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 32L of the Central Excise Act come into force?
Section 32L of the Central Excise Act, cited as Central Excise Act 1944 32L, 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.