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          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.

          <h1>Cessation of applicability: Central Excise provisions 32A-32D set to cease applying from 1 April 2025.</h1> Proposed statutory amendment inserts a proviso rendering section 32C of the Central Excise Act inoperative on and after 1 April 2025, and Clauses 102-105 of the Finance Bill provide that the existing provisions of sections 32A, 32B and 32D shall likewise cease to apply on or after that date.

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