# The Finance Act, 2014, Section 100: Amendment of section 32E

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/100/

## Text

Amendment of section 32E 100. In the Central Excise Act, in section 32E,— (i) | in sub-section (1),— (a) | in the first proviso, in clause (d), for the word, figures and letters "section 11AB", the word, figures and letters "section 11AA" shall be substituted; (b) | in the second proviso, for the words "Provided further that", the following shall be substituted, namely:— "Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application: Provided also that"; (ii) | sub-section (2) shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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