Section 32M of The Central Excise Act, 1944 View Chapter 5

Order of settlement to be conclusive.


   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.]

1Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).

2Subs. by Act 22 of 2007, s. 126, for "(7)" (w.e.f. 1-6-2007),.