Powers and procedure of Settlement Commission

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..... made thereunder. (2) Where an application made under section 32E has been allowed to be proceeded with under section 32F, the Settlement Commission shall, until an order is passed under sub-section 1 (5) of section 32F, have, subject to the provisions of sub-section 1 (4) of that section, exclusive jurisdiction to exercise the powers and perform the functions of any Central Excise Officer .....

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