Settlement Commission power to amend orders to correct apparent errors, with notice and opportunity to be heard. The amendment substitutes references to include Principal Additional Director General and Additional Director General of Central Excise Intelligence ... Summary
Settlement Commission power to amend orders to correct apparent errors, with notice and opportunity to be heard.
The amendment substitutes references to include Principal Additional Director General and Additional Director General of Central Excise Intelligence alongside Commissioners, and adds a rectification power permitting the Settlement Commission to amend an order under sub section (5) to correct errors apparent on the face of the record within a limited post order period, either suo motu or on notification by jurisdictional authorities or the applicant, with a safeguard requiring notice and an opportunity to be heard before any amendment that enhances the applicant's liability.
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