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of <h1>Settlement Commission Can Return Cases to Excise Officers When Applicants Fail to Cooperate Under Section 32L</h1> Section 32L of the Central Excise Act, 1944 empowers the Settlement Commission to return cases to Central Excise Officers when applicants fail to cooperate in proceedings. Upon return, officers may dispose of cases as if no settlement application was made, utilizing all materials and evidence from Commission proceedings. The period between application submission and case return is excluded when calculating time limits under section 11A and interest under section 11BB. Effective April 1, 2025, these powers will transfer to the Interim Board, which will exercise them under the same provisions that currently apply to the Settlement Commission.
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