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    <title>Manner and circumstances under which a supplementary notice may be issued</title>
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    <description>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.</description>
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      <description>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.</description>
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