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

Proceedings before Settlement Commission to be judicial proceedings.


   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.]

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


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