Central Excise Act 1944
32C. Power of Chairman to transfer cases from one Bench to another.-
On the application of the assessee or the Chief Commissioner or Commissioner of Central Excise and after giving notice to them, and after hearing such of them as he may desire to be heard, or-on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.
1[Provided that the provisions of this section shall not apply on or after the 1st day of April, 2025.]
1. Inserted vide:- Section 109 of Finance Act 2025-26 (w.e.f. 01.04.2025)