Amendment of section 32
92. In the Central Excise Act, in section 32, in sub-section (1), for the words “the Customs and Central Excise Settlement Commission”, the words “the Customs, Central Excise and Service Tax Settlement Commission” shall be substituted.
Notes on Clauses:
Clause 92 of the Bill seeks to amend sub-section (1) of section 32 of the Central Excise Act with a view to make consequential changes in view of the amendments in clause (g) of section 31.