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                        31 Definitions 
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                        32 Customs and Central Excise Settlement Commission
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                        32A Jurisdiction and powers of Settlement Commission
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                        32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
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                        32C Power of Chairman to transfer cases from one Bench to another
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                        32D Decision to be by majority
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                        32E Application for the settlement of cases
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                        32F Procedure on receipt of an application under section 32E
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                        32G Power of Settlement Commission to order provisional attachment to protect revenue
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                        32H Power of settlement Commission to reopen completed proceedings
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                        32I Powers and procedure of Settlement Commission
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                        32J Inspection, etc., of reports
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                        32K Power of Settlement commission to grant immunity from prosecution and penalty
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                        32L Power of Settlement Commission to send a case back to the Central Excise Officer
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                        32M Order of settlement to be conclusive
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                        32N Recovery of sums due under order of settlement
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                        32O Bar on subsequent application for settlement in certain cases
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                        32P Proceedings before Settlement Commission to be judicial proceedings
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                        32PA Omitted
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                        31A Interim Board for Settlement.
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