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    <title>Amendment of section 32F</title>
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    <description>Amendment expands the Settlement Commission&#039;s authority by permitting a limited extension of the time prescribed under sub section (6) of section 32F of the Central Excise Act. The inserted proviso authorizes the Commission, where reasons are recorded in writing, to extend the period specified under that sub section for an additional period not exceeding three months, imposing a documentary justification requirement for any extension.</description>
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      <description>Amendment expands the Settlement Commission&#039;s authority by permitting a limited extension of the time prescribed under sub section (6) of section 32F of the Central Excise Act. The inserted proviso authorizes the Commission, where reasons are recorded in writing, to extend the period specified under that sub section for an additional period not exceeding three months, imposing a documentary justification requirement for any extension.</description>
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