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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).

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