Section 32C:
Power of Chairman to transfer cases from one Bench to another.
1[32C. Power of Chairman to transfer cases from one Bench to another.---On the application of
the assessee or the Chief Commissioner or 2[Principal Commissioner of Central Excise or Commissioner
of Central Excise] and after giving notice to them, and after hearing such of them as he may desire to be
heard, or on his own motion without such notice, the Chairman may transfer any case pending before one
Bench, for disposal, to another Bench.]
Notes:
1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).2. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".