Section 243: Section 243

Q: What does Section 243 of The Central Excise Act, 1944 (CEA) deal with?

Section 243 CEA pertains to "Section 243". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 243 of The Central Excise Act, 1944 (CEA) governs section 243. As verified on 19 May 2026.

Q: Is Section 243 CEA still in force?

Yes, Section 243 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 243 CEA?

धारा 243 CEA is the Devanagari Hindi reference for Section 243 of the The Central Excise Act, 1944. Section 243 of The Central Excise Act, 1944 (CEA) governs section 243. As verified on 19 May 2026.

Q: What is Dhara 243 CEA?

Dhara 243 CEA is the Roman Hindi reference for Section 243 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 243 of The Central Excise Act, 1944 (CEA) governs section 243. As verified on 19 May 2026.

Q: How to cite Section 243 of The Central Excise Act, 1944?

Cite as: "Section 243, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 243 (India).

Law on Tips Editorial Board

[(c) case means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of Section 32-E is made:

Chairman means the Chairman of the Settlement Commission;

Commissioner (Investigation) means an officer of the Customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter;

Member means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;

Settlement Commission means the 245[Customs, Central Excise and Service Tax Settlement Commission] constituted under Section 32; and

Vice-Chairman means a Vice-Chairman of the Settlement Commission.

Section 32. Customs and Central Excise Settlement Commission

(1)

The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 246[the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.

(2)

The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with Customs and Central Excise matters.

(3)

The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws: