1[32N. Recovery of sums due under order of settlement.--Any sum specified in an order of
settlement passed under sub-section 2[(5)] of Section 32-F may, subject to such conditions if any, as may
be specified therein, be recovered, and any penalty for default in making payment of such sum may be
imposed and recovered as sums due to the Central Government in accordance with the provisions under
Section 11 by the Central Excise Officer having jurisdiction over the person who made the application for
settlement under Section 32E.]
1. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
2. Subs. by Act 22 of 2007, s. 126, for "(7)" (w.e.f. 1-6-2007),.