Amendment status not verified — confirm the current text below against the official source.
The Excise Commissioner may, at any time within six months from-the date of the order with a view to rectifying any mistake apparent from the record, amend any order passed by him and shall make such amendments if the mistake is brought to his notice by any. of the parties to the appeal: " " ,I" :". Provided that an amendment which haS the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this section unless the Excise Commissioner has given notice to the appellant of his intention to do so and has granted him an opportunity of being heard. 80 •. (J) The Excise Commissioner may, on his own motion, call for the record of any proceeding in which an officer subordinate to him has taken any decision or passed an order under.this Regulation, including those related to the grant, issue or refusal to grant a licence, for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Chapter, pass such order thereon as he thinks fit. . (2) No order, which is prejudicial to any person shall be passed under this section unless the person has been given an opportunity of being heard. (3) The Excise Commissioner shall-communicate the order passed by him under sub- section (1) to such person and the Excise Officer whose order formed the subject matter of revision. (4) No order under this section shall be passed by thc Excise Commissioner in respect of any issue if an appeal against such issue is pending before the Deputy Commissioner. (5) No order under this section shall be passed after the expiry of a period of six months from the date on which the order sought to be revised has been passed.