Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
D. Forum
What's New


Statutory Provisions
Home Acts & Rules Bill Bills FINANCE BILL, 2017 Chapters List Excise This
← Previous Next →

Clause 116 - Amendment of section 32E. - FINANCE BILL, 2017

  • Contents

Amendment of section 32E.

116. In the Central Excise Act, in section 32E, after sub-section (4), the following sub-section shall be inserted, namely:––

“(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.”.



Notes on Clauses:

Clause 116 of the Bill seeks to amend section 32E of the Central Excise Act so as to insert a new sub-section (5) therein, to enable any person, other than assessee referred to in sub-section (1), to make an application to the Settlement Commission.

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||