Consideration of record materials: Bench must consider Settlement Commission materials before orders, and interest added to liabilities.

The amendment requires that Settlement Commission materials placed on record be considered by the Members of the concerned Bench before issuing any order under the relevant order-making provision, with the Bench's consideration governed by the related procedural regime; it also substitutes "tax or penalty" with "tax, penalty or interest", expressly including interest among the monetary consequences covered.

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