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        Central Excise

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

        Central Excise Act, 1944
        Chapter V
        Settlement of Cases

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        Power to transfer cases between benches: Chairman may move matters on application or own motion, with notice and hearing. Section 32C authorises the Chairman to transfer any case pending before one Bench to another Bench either on application by the assessee or relevant Chief/Commissioner after notice and hearing, or on the Chairman's own motion without notice; a proviso states the section will not apply on or after 1st April, 2025.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Power to transfer cases between benches: Chairman may move matters on application or own motion, with notice and hearing.

                            Section 32C authorises the Chairman to transfer any case pending before one Bench to another Bench either on application by the assessee or relevant Chief/Commissioner after notice and hearing, or on the Chairman's own motion without notice; a proviso states the section will not apply on or after 1st April, 2025.


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