Power to remit non-cooperative cases back to tax officer, allowing use of settlement materials and pausing limitation. Section 32L permits the Settlement Commission to send a case back to the Central Excise Officer when an applicant has not co operated; the Central Excise Officer shall then decide the case as if no settlement application had been made and may use all materials and evidence produced before the Commission. The period from the settlement application to receipt of the remittal order is excluded for limitation and interest purposes. The section provides that the same power will be exercised by the Interim Board from its commencement, applying the provisions mutatis mutandis.