Access to Settlement Commission reports is restricted, but certified copies must be provided for rebuttal upon application and fee payment. Section 32J prohibits entitlement to inspect or obtain copies of reports made by Central Excise Officers to the Settlement Commission but allows the Commission, in its discretion, to furnish copies on application and payment of a prescribed fee; it requires the Commission to provide a certified copy or relevant part to a person whose case is under consideration for rebuttal purposes, upon application and payment of the prescribed fee, and provides that these functions and provisions apply to the Interim Board from the specified commencement date.