Reopening of proceedings barred where an application under section 32E is made, preventing Settlement Commission review. A proviso A is inserted in section 32H of the Central Excise Act stating that no proceeding shall be reopened by the Settlement Commission under section 32H where an application under section 32E is made on or after the 1st day of June, 2007; the provision is prospective and limits the Commission's power to reopen matters contingent on the timing of a section 32E application.