Proceedings before Settlement Commission to be judicial proceedings
Section 32P of the Central Excise Act, 1944 deals with proceedings before Settlement Commission to be judicial proceedings. Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.] The Act came into force on 28 Feb 1944.
1[32P. Proceedings before Settlement Commission to be judicial proceedings.--Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]
Section 32P, 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 32P
What does Section 32P of the Central Excise Act deal with?
Section 32P of the Central Excise Act is headed "Proceedings before Settlement Commission to be judicial proceedings". [32P. Proceedings before Settlement Commission to be judicial proceedings.--Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]
How do I find court cases under Section 32P 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 32P, section 32P Central Excise Act 1944, section 32P 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 32P of the Central Excise Act, and has it changed?
Its own text turns on Indian Penal Code 196 (Using evidence known to be false), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 32P of the Central Excise Act come into force?
Section 32P of the Central Excise Act, cited as Central Excise Act 1944 32P, 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.