Notification No. 40/99-CE(NT), Dated 9th June, 1999
In exercise of the powers conferred by Sub-Section (1) and sub-section (2) of Section 32 of the Central Excise Act, 1994 (1 of 1944), the Central Government hereby constitutes a Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (1 of 1944) and Chapter XIVA of the Customs Act 1962 (52 of 1962). The Commission shall consist of a Chairman, three Vice Chairmen and eight Members and shall function within the Department of Revenue, Ministry of Finance of the Central Government.

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