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Acts

32C Power of Chairman to transfer cases from one Bench to another

SECTION 32C. Power of Chairman to transfer cases from one Bench to another. -

On the application of the assessee or the Chief Commissioner 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.

1[“Provided that the provisions of this section shall notapply on or after the 1st day of April, 2025.”.]

Note:-

1. Inserted by The Finance Act, 2025 dated 29.03.2025.

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