[32L. Power of Settlement Commission to send a case back to the Central Excise Officer.--(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under Section 32E had been made.
(2) For the purpose of sub-section (1), the Central Excise Officer shall be entitled to use all the materials and other information produced by the assessee before the Settlement Commission or the results of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it as if such materials, information, inquiry and evidence had been produced before such Central Excise Officer or held or recorded by him in the course of the proceedings before him.
(3) For the purposes of the time-limit under Section 11A and for the purposes of interest under Section 11BB, in a case referred to in sub-section (1), the period commencing on and from the date of the application to the Settlement Commission under Section 32E and ending with the date of receipt by the Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.]