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of <h1>Section 32H of Central Excise Act allowed reopening of proceedings within 5 years if necessary for case settlement.</h1> Section 32H of the Central Excise Act, 1944, introduced by the Finance Act 2007 and omitted by the Finance Act 2015, empowered the Settlement Commission to reopen completed proceedings if deemed necessary for the proper disposal of a pending case. This reopening required the applicant's concurrence and could occur only within five years from the date of the application for settlement. Additionally, proceedings could not be reopened for applications made on or after June 1, 2007. This provision was aimed at ensuring comprehensive settlement of cases under the Act.
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