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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>Settlement Commission extension power allows written reason extensions of statutory time limits under section 32F of the Central Excise Act.</h1> The amendment inserts a proviso to sub section (6) of section 32F of the Central Excise Act authorising the Settlement Commission, for reasons recorded in writing, to extend the period specified under that sub section for a further period not exceeding three months.

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