Section 32: Section 32

Q: What does Section 32 of The Central Excise Act, 1944 (CEA) deal with?

Section 32 CEA pertains to "Section 32". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 32 of The Central Excise Act, 1944 (CEA) governs section 32. As verified on 19 May 2026.

Q: Is Section 32 CEA still in force?

Yes, Section 32 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 32 CEA?

धारा 32 CEA is the Devanagari Hindi reference for Section 32 of the The Central Excise Act, 1944. Section 32 of The Central Excise Act, 1944 (CEA) governs section 32. As verified on 19 May 2026.

Q: What is Dhara 32 CEA?

Dhara 32 CEA is the Roman Hindi reference for Section 32 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 32 of The Central Excise Act, 1944 (CEA) governs section 32. As verified on 19 May 2026.

Q: How to cite Section 32 of The Central Excise Act, 1944?

Cite as: "Section 32, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 32 (India).

Law on Tips Editorial Board

-A. Jurisdiction and powers of Settlement Commission. (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof.

(2)

Subject to the other provisions of this section, a Bench shall be presided over by the Chairman or a Vice-Chairman and shall consist of two other Members.

(3)

The Bench for which the Chairman is the presiding officer shall be the principal Bench and other Benches shall be known as additional Benches.

(4)

Notwithstanding anything contained in sub-section (1) and sub-section (2), the Chairman may authorise the Vice-Chairman or other Member appointed to one Bench to discharge also the functions of the Vice-Chairman or, as the case may be, other Member of another Bench.

(5)

The principal Bench shall sit at Delhi and the Central Government shall, by notification in the Official Gazette, establish additional Benches at such places as it considers necessary.

(6)

Notwithstanding anything contained in the foregoing provisions of this section, and subject to any rules that may be made in this behalf, when one of the persons constituting a Bench (whether such person be the presiding officer or other Member of the Bench) is unable to discharge his functions owing to absence, illness or any other cause or in the event of the occurrence of any vacancy either in the office of the presiding officer or in the office of one or the other Members of the Bench, the remaining Members may function as the Bench and if the presiding officer of the Bench is not one of the remaining Members, the senior among the remaining Members shall act as the presiding officer of the Bench:

Provided that if at any stage of the hearing of any such case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three Members, the case or matter may be referred by the presiding officer of such Bench to the Chairman for transfer to such Bench as the Chairman may deem fit: