(7)Subject to the provisions of section 32-A of the Central Excise Act, 1944 (1 of 1944), the materials brought on record before the Settlement Commission shall be considered by the Members of the concerned Bench before passing any order under sub-section (5) and, in relation to the passing of such order, the provisions of section 32-D of the Central Excise Act, 1944 (1 of 1944) shall apply.
