Section 32C - Power of Chairman to transfer cases from one Bench to another - Central Excise Act, 1944

Section 32C. Power of Chairman to transfer cases from one Bench to another.- On the application of the assessee or the 1 [Principal Chief Commissioner of Central Excise or] Chief Commissioner or 1 [Principal Commissioner of Central Excise or] Commissioner of Central Excise and after giving notice to them, and after hearing such of them as he may desire to be heard, or-on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench. 2 [Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025. ] *************** NOTES:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014 2. Inserted vide Section 109 of the Finance Act, 2025 dated 29-03-2025 w.e.f. 01-04-2025