Section 32P
- Document type
- Other
- Dated
- Category
- CENTRAL EXCISE ACT, 1944
Proceedings before Settlement Commission to be judicial proceedings
SECTION 32P
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 1860).