Central Excise Act, 1944 · Chapter V: Settlement of Cases
Section 32H: Power of Settlement Commission to reopen completed proceedings
[32H. ]Power of Settlement Commission to reopen completed proceedings.—Omitted by Finance Act 2015 (Act 20 of 2015), s. 100. ]
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 32H
No Supreme Court judgment in our database cites this section yet.