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of <h1>Finance Bill 2017 amends Central Excise Act, section 32E, allowing non-assessees to approach Settlement Commission.</h1> Clause 116 of the Finance Bill, 2017 proposes an amendment to section 32E of the Central Excise Act by adding sub-section (5). This allows individuals, other than the assessee mentioned in sub-section (1), to apply to the Settlement Commission regarding a show cause notice issued to them. This applies in cases related to the assessee that are either settled or pending before the Settlement Commission and where the notice is pending before an adjudicating authority, subject to prescribed conditions.
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