Recovery of sums due under order of settlement
Section 32N of the Central Excise Act, 1944 deals with recovery of sums due under order of settlement. Any sum specified in an order of settlement passed under sub-section [(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government i The Act came into force on 28 Feb 1944.
1[32N. Recovery of sums due under order of settlement.--Any sum specified in an order of settlement passed under sub-section 2[(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions under Section 11 by the Central Excise Officer having jurisdiction over the person who made the application for settlement under Section 32E.]
Section 32N, 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 32N
What does Section 32N of the Central Excise Act deal with?
Section 32N of the Central Excise Act is headed "Recovery of sums due under order of settlement". [32N. Recovery of sums due under order of settlement.--Any sum specified in an order of settlement passed under sub-section [(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be impose
How do I find court cases under Section 32N 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 32N, section 32N Central Excise Act 1944, section 32N 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 32N of the Central Excise Act, and has it changed?
Its own text turns on section 11 (Recovery of sums due to Government), section 32 (Customs and Central Excise Settlement Commission), section 32E (Application for settlement of cases), so none of them can safely be read on its own.
When did Section 32N of the Central Excise Act come into force?
Section 32N of the Central Excise Act, cited as Central Excise Act 1944 32N, 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 16 Oct 2026. This page is not a substitute for legal advice.