Order of settlement to be conclusive
Section 32M of the Central Excise Act, 1944 deals with order of settlement to be conclusive. Every order of settlement passed under sub-section [(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being The Act came into force on 28 Feb 1944.
1[32M. Order of settlement to be conclusive.--Every order of settlement passed under sub-section 2[(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.]
Section 32M, 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.
This section refers to
Referred to by 1
Questions about Section 32M
What does Section 32M of the Central Excise Act deal with?
Section 32M of the Central Excise Act is headed "Order of settlement to be conclusive". [32M. Order of settlement to be conclusive.--Every order of settlement passed under sub-section [(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this A
How do I find court cases under Section 32M 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 32M, section 32M Central Excise Act 1944, section 32M 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 32M of the Central Excise Act, and has it changed?
Its own text turns on section 32 (Customs and Central Excise Settlement Commission), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 32M of the Central Excise Act come into force?
Section 32M of the Central Excise Act, cited as Central Excise Act 1944 32M, 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 15 Oct 2026. This page is not a substitute for legal advice.