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<h1>Settlement Commission May Restrict Access to Excise Officers' Reports Under Section 32J with Limited Exceptions for Case Parties</h1> Section 32J of the Central Excise Act, 1944 restricts public access to reports made by Central Excise Officers to the Settlement Commission. The Commission may provide copies at its discretion upon application and payment of prescribed fees. If a person's case is under consideration, they may obtain certified copies of relevant portions of reports to rebut evidence against them, upon application and fee payment. Effective April 1, 2025, these functions will transfer to the Interim Board, which will operate under the same provisions that currently apply to the Settlement Commission.