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<h1>Settlement Commission's Powers Defined: Flexible Bench Composition Enables Efficient Dispute Resolution Under Central Excise Act</h1> The statutory provision outlines the jurisdiction and powers of the Settlement Commission under the Central Excise Act, 1944. It details the composition of Benches, with a principal Bench in Delhi and additional Benches established by the Central Government. The provision allows flexibility in Bench composition, enabling the Chairman to authorize members to serve on multiple Benches and providing mechanisms for continuing proceedings when a member is unavailable. The section includes provisions for creating special Benches and has a sunset clause expiring on April 1, 2025.