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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>Amendment to Section 32M updates the statutory cross reference by replacing one bracketed figure with another, changing which provision is cited.</h1> The amendment revises the textual reference in Section 32M of the Central Excise Act by substituting the bracketed figure '(7)' with '(5)', a legislative textual correction that takes effect from 1 June 2007 and alters the statute's internal cross reference without adding new substantive obligations.

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