Amendment of section 32F.

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..... nce or Additional Director General of Central Excise Intelligence, as the case may be, having jurisdiction and such Commissioner or Additional Director General shall 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) .....

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..... of Central Excise Intelligence, as the case may be, and has given them a reasonable opportunity of being heard. . - Clause 117 of the Bill seeks to amend sub-section (3) of section 32F of the Central Excise Act so as to substitute certain words therein. It further seeks to insert a new subsection (5A) therein to enable the Settlement Commission to amend the order passed by it under sub-section .....

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