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Amendment of section 32F.

Clause 117 - Bills - Excise - FINANCE BILL, 2017 - Clause 117 - 117. In the Central Excise Act, in section 32F,- (i) in sub-section (3), for the words Commissioner of Central Excise having jurisdiction and the Commissioner , the words Commissioner of .....

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be substituted; (ii) after sub-section (5), the following sub-section shall be inserted, namely:- (5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rec .....

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ntral Excise Intelligence or Additional Director General of Central Excise Intelligence or the applicant: Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Set .....

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