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Section117
The Finance Act, 2017

Amendment of section 32E

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 117 of the Finance Act, 2017 deals with amendment of section 32E. Amendment of section 32E 117. In the Central Excise Act, in section 32E, after sub-section (4), the following sub- section shall be inserted, namely:— "(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show cause notice issued to him in The Act was enacted on 17 Apr 2017.

Amendment of section 32E

117. In the Central Excise Act, in section 32E, after sub-section (4), the following sub- section shall be inserted, namely:—

"(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.".

Section 117, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 180 Amendment of Act 36 of 2003

Questions about Section 117

What does Section 117 of the Finance Act deal with?

Section 117 of the Finance Act is headed "Amendment of section 32E". Amendment of section 32E 117. In the Central Excise Act, in section 32E, after sub-section (4), the following sub- section shall be inserted, namely:— "(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show cause notice issued to him in

How do I find court cases under Section 117 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 117, section 117 Finance Act 2017, section 117 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 117 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 117 of the Finance Act enacted?

Section 117 of the Finance Act, cited as Finance Act 2017 117, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.