Central Excise Act 1944
32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.-
(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, 1[the Member] Old[as the case may be, such one of the Vice-Chairmen]as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.
(2) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the Vice-Chairman or, as the case may be, such one of the Vice-Chairmen as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.
2[Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.]
1. Substituted vide:- Chapter IV Finance Act 2015
2. Inserted vide:- Section 108 of Finance Act 2025-26 (w.e.f. 01.04.2025)