Section 32M

Order of settlement to be conclusive.

The Central Excise Act, 1944

  • Act 1 of 1944
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to central duties of excise 2* * *

All sections
    1[32M. Order of settlement to be conclusive.--Every order of settlement passed under sub-section 2[(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.]

Notes

1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
2. Subs. by Act 22 of 2007, s. 126, for "(7)" (w.e.f. 1-6-2007),.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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