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<h1>Proceedings Before Settlement Commission Under Central Excise Act Deemed Judicial Under IPC Sections 193, 228, and 196</h1> Proceedings before the Settlement Commission under the Central Excise Act, 1944 are deemed judicial proceedings within the meaning of sections 193, 228, and for purposes of section 196 of the Indian Penal Code. From April 1, 2025, these provisions will apply to the Interim Board in the same manner as they apply to the Settlement Commission, as inserted by Section 120 of the Finance Act, 2025.