Rectification of clerical errors allows correction of payment statements under the one-time dispute resolution scheme, preserving immunities. The designated committee may, within the post-issuance period, modify its order solely to correct an arithmetical or clerical error apparent on the face of the record, on being pointed out by the declarant or suo motu. The Scheme implements a one-time mechanism requiring eligible persons to declare and pay legacy Central Excise and Service Tax dues and grants specified immunities from penalty, interest and other proceedings to those who comply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification of clerical errors allows correction of payment statements under the one-time dispute resolution scheme, preserving immunities.
The designated committee may, within the post-issuance period, modify its order solely to correct an arithmetical or clerical error apparent on the face of the record, on being pointed out by the declarant or suo motu. The Scheme implements a one-time mechanism requiring eligible persons to declare and pay legacy Central Excise and Service Tax dues and grants specified immunities from penalty, interest and other proceedings to those who comply.
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