Section 32P - Proceedings before Settlement Commission to be judicial proceedings.- - Central Excise Act, 1944

Section 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 (45 of I860). 1 [Provided tha t on and from the 1st day of April, 2025, the provisions of this section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission. ] ************** NOTES:- 1. Inserted vide Section 120 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-04-2025