https://www.taxtmi.com/acts?id=56284 Regulation 104 permits review of an order where new material or evidence, unavailable or incapable of production when the order was made, comes to notice and is capable of changing the nature of the case. A penalty cannot be imposed or enhanced on review without giving the employee a reasonable opportunity to represent. A major penalty, including enhancement of a minor penalty to a major penalty, requires a prescribed enquiry where no prior enquiry has been held. en-us Tue, 29 Sep 2026 11:56:55 +0530 Tue, 29 Sep 2026 15:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56284 Regulation 104 permits review of an order where new material or evidence, unavailable or incapable of production when the order was made, comes to notice and is capable of changing the nature of the case. A penalty cannot be imposed or enhanced on review without giving the employee a reasonable opportunity to represent. A major penalty, including enhancement of a minor penalty to a major penalty, requires a prescribed enquiry where no prior enquiry has been held. Act-Rules Indian Laws Tue, 29 Sep 2026 11:56:55 +0530 https://www.taxtmi.com/acts?id=56284