Central Excise Act, 1944 Section 32P - Bare Act |
| State | Central Government |
| Year | 1944 |
| Section Title | 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 (45 of 1860).]