Settlement Commission access extended to third parties, allowing non-assessees to apply in related show-cause notice cases.

A new sub-section permits any person other than the assessee in sub-section (1) to apply to the Settlement Commission concerning a show-cause notice issued in a case relating to the assessee that is settled or pending before the Commission, where the notice remains pending before an adjudicating authority, subject to such manner and conditions as may be prescribed.

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