Rectification of Mistake

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the ^2[Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r shall be passed in writing by the ^6[Central Excise Officer] concerned. (6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the ^7[liability of an assessee or increasing the refund], the ^8[Central Excise Officer] shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the ^9[liabi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Substituted for "Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise" by the Finance Act, 2005, w.e.f. 13-5-2005. Earlier, it was substituted for "Central Excise Officer" by the Finance Act, 2001, w.e.f. 16-7-2001. 4. Substituted for "an assessment or reducing a refund or otherwise increasing the liability of the assessee" by the Finance (N....