32P. Proceedings before Settlement Commission to be judicial proceedings . — Any proceedings under this Chapt… — THE CENTRAL EXCISE ACT, 1944

[32P. 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.]

1 [32P. 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.] 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). CHAPTER VI ADJUDICATION OF CONFISCATIONS AND PENALTIES