Central Excise Act, 1944 · Chapter V: Settlement of Cases
Section 32PA: [Omitted.]
[32PA. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.— Omitted by Finance Act 2007 (22 of 2007), s. 129 (w.e.f. 1-6-2007).
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 32PA
No Supreme Court judgment in our database cites this section yet.