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Section 32J: Inspection, etc., of reports.

The Central Excise Act, 1944Central Act · Act 1 of 1944

[32J. Inspection, etc., of reports.--No person shall be entitled to inspect, or obtain copies of, any report made by any Central Excise Officer to the Settlement Commission; but the Settlement Commission may, in its discretion furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee:

Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.]

Where this provision sits

ActThe Central Excise Act, 1944
Section32J
Marginal noteInspection, etc., of reports.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 21 of 1998. . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).

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