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    <title>Budget 2007 – Central Excise – Proposed changed in Central Excise Act, 1944</title>
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    <description>Amendments restrict Settlement Commission access to cases pending before the adjudicating authority, bar applications where matters are referred back for fresh adjudication, and permit three member Benches under the Chairman. Applicants may settle only admitted short levy issues and must deposit the accepted additional duty with interest; minimum settlement amounts are increased. Time limits for disposal and payment are fixed, settlements cannot be reopened post cutoff, and the Commission is barred from granting immunity from prosecution under other penal laws or from exempting payment of interest.</description>
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      <description>Amendments restrict Settlement Commission access to cases pending before the adjudicating authority, bar applications where matters are referred back for fresh adjudication, and permit three member Benches under the Chairman. Applicants may settle only admitted short levy issues and must deposit the accepted additional duty with interest; minimum settlement amounts are increased. Time limits for disposal and payment are fixed, settlements cannot be reopened post cutoff, and the Commission is barred from granting immunity from prosecution under other penal laws or from exempting payment of interest.</description>
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