Supplementary notice issuance allowed for altered duty quantum, added penal provisions, additional sections, or new significant evidence. A proper officer may issue a supplementary notice where there is a difference in the quantum of duty demanded (including change in adjudicating authority), to invoke penal action against additional persons, to invoke additional provision(s) of the Act, or where additional evidence has a significant bearing on the outcome; such supplementary notices must be issued within the time limits prescribed by the relevant sections of the Act.
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Provisions expressly mentioned in the judgment/order text.
Supplementary notice issuance allowed for altered duty quantum, added penal provisions, additional sections, or new significant evidence.
A proper officer may issue a supplementary notice where there is a difference in the quantum of duty demanded (including change in adjudicating authority), to invoke penal action against additional persons, to invoke additional provision(s) of the Act, or where additional evidence has a significant bearing on the outcome; such supplementary notices must be issued within the time limits prescribed by the relevant sections of the Act.
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