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<h1>Finance Act, 2017 amends Central Excise Act: Settlement Commission can amend orders within 3 months for apparent errors.</h1> The Finance Act, 2017 amends section 32F of the Central Excise Act. In sub-section (1), specific words are removed. A new sub-section (5A) is introduced, allowing the Settlement Commission to amend its order within three months to correct any apparent errors. This can be done on its own initiative or upon notification by relevant excise authorities or the applicant. However, any amendment that increases the applicant's liability requires prior notice and a reasonable opportunity for the applicant and relevant excise authorities to be heard.