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    <title>Powers and procedure of Settlement Commission</title>
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    <description>The Settlement Commission shall have all the powers vested in a Central Excise Officer under the Act and, where a settlement application is allowed to proceed, shall have exclusive jurisdiction to exercise those powers and perform those functions in relation to the case until a specified order is passed; it may regulate its own procedure and that of its Benches, and, by amendment, the powers and functions under this section are to be exercised by the Interim Board with the section applying mutatis mutandis to the Interim Board from the appointed commencement date.</description>
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      <description>The Settlement Commission shall have all the powers vested in a Central Excise Officer under the Act and, where a settlement application is allowed to proceed, shall have exclusive jurisdiction to exercise those powers and perform those functions in relation to the case until a specified order is passed; it may regulate its own procedure and that of its Benches, and, by amendment, the powers and functions under this section are to be exercised by the Interim Board with the section applying mutatis mutandis to the Interim Board from the appointed commencement date.</description>
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