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Central Act

32P

Section 32P. Proceedings before Settlement Commission to be judicial proceedings.

The Central Excise Act, 1944

In forceAll India (Central Act)

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.]

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