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of <h1>Finance Bill 2017: Amends Section 32F of Central Excise Act, Adds Error Rectification in Orders, Requires Hearing for Liability Increase.</h1> Clause 117 of the Finance Bill, 2017 proposes amendments to section 32F of the Central Excise Act. It modifies sub-section (3) by replacing specific terms to include the Principal Additional Director General and Additional Director General of Central Excise Intelligence. Additionally, it introduces sub-section (5A), allowing the Settlement Commission to rectify any apparent errors in its orders within three months, either on its own or upon notification by relevant authorities or the applicant. However, any amendment increasing the applicant's liability requires prior notice and an opportunity for a hearing.
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