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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>Omission of Section 32PA removes that excise provision from statute under the Finance Act 2007, effective implementation noted.</h1> Omission of Section 32PA removes that specific provision from the Central Excise Act by virtue of the Finance Act, 2007, with legal effect from the first day of June, 2007, thereby excising Section 32PA from the statute.

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