Section 32P — Proceedings before Settlement Commission to be judicial proceedings.
The Central Excise Act, 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.]Open in Lexace · Ask the AI about this section