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of <h1>Settlement Order Under Section 32M Bars Future Challenges, Providing Full Legal Closure on Central Excise Matters and Preventing Subsequent Proceedings</h1> A settlement order under Section 32M of the Central Excise Act, 1944, is conclusive regarding the matters stated within it. The order cannot be reopened in any proceeding under this Act or any other law, with specific provisions applying to the Interim Board from April 1, 2025. The section ensures finality of settlement decisions in central excise matters.
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