Amendment of section 32F

Q: When was Section 118 of the Finance Act enacted?

Section 118 of the Finance Act, cited as Finance Act 2017 118, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

In force As on 06 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 118 of the Finance Act, 2017 deals with amendment of section 32F. Amendment of section 32F 118. In the Central Excise Act, in section 32F,— (i) | in sub-section (1), for words, brackets and figure ''sub-section (1) of'shall be omitted; The Act was enacted on 17 Apr 2017.

Amendment of section 32F
118. In the Central Excise Act, in section 32F,—
(i) in sub-section (1), for words, brackets and figure ''sub-section (1) of'shall be omitted;
(ii) after sub-section (5), the following sub-section shall be inserted, namely:—
"(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise or the applicant:
Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise as the case may be, and has given them a reasonable opportunity of being heard.".
Section 118, The Finance Act, 2017.

Questions about Section 118

What does Section 118 of the Finance Act deal with?

Section 118 of the Finance Act is headed "Amendment of section 32F". Amendment of section 32F 118. In the Central Excise Act, in section 32F,— (i) | in sub-section (1), for words, brackets and figure ''sub-section (1) of'shall be omitted;

How do I find court cases under Section 118 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 118, section 118 Finance Act 2017, section 118 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 118 of the Finance Act enacted?

Section 118 of the Finance Act, cited as Finance Act 2017 118, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

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(i)		in sub-section (1), for words, brackets and figure ''sub-section (1) of'shall be omitted;
(ii)		after sub-section (5), the following sub-section shall be inserted, namely:—
		"(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise or the applicant:
		Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise as the case may be, and has given them a reasonable opportunity of being heard.".