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of <h1>Settlement Commission Decisions: How Section 32D Handles Differences of Opinion Among Members Until April 2025</h1> The provision under Section 32D of the Central Excise Act, 1944 establishes the decision-making process for Settlement Commission Benches. When members differ in opinion, decisions are made by majority. If equally divided, the disputed points are referred to the Chairman, who may hear the case personally or refer it to other Commission Members. The final decision follows the majority opinion of all Members who heard the case. A proviso added by the Finance Act, 2025 stipulates that this section will not apply on or after April 1, 2025.
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