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    <title>Amendment of section 32E.</title>
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    <description>The Central Excise Act is amended to allow persons other than the assessee to apply to the Settlement Commission in relation to a show cause notice issued to them if that notice relates to a case concerning an assessee that has been settled or is pending before the Settlement Commission, subject to prescribed manner and conditions and while the notice is pending before an adjudicating authority.</description>
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      <description>The Central Excise Act is amended to allow persons other than the assessee to apply to the Settlement Commission in relation to a show cause notice issued to them if that notice relates to a case concerning an assessee that has been settled or is pending before the Settlement Commission, subject to prescribed manner and conditions and while the notice is pending before an adjudicating authority.</description>
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