Amendment status not verified — confirm the current text below against the official source.
(1) The Appellote Authority moy, ofter giving the porties to the oppeol or reference on opportu- nity of being heord. poss such order os it thinks fit. confirming or modifying the ruling oppeoled ogoinst or referred to. (2) The order referred to in sub- section ( 1) sholl be possed within o period of ninety doys from the dote of filing of the oppeol under section 100 or o reference under sub-section (5) of section 98. (3) Where the members of the Appellote Authority differ on ony point or points referred to in oppeol or reference, it sholl be deemed thot no odvonce ruling con be issued in respect of the question under the oppeol or reference. (4) A copy of the odvonce ruling pronounced by the Appellote Authority duly signed by the Members ond certified in such monner os moy be prescribed sholl be sent to the opplicont, the concerned officer, the jurisdidionol officer ond to the Authority ofter such pronouncement. Orders of Appellote Authority. 245 'I 02. The Authority or the Appellote Authority moy omend ony order possed by it under section 98 or section I 0.l, so os to rectify ony error opporent on the foce of the record, if such error is noticed by theAuthority or the Appellote Authority on its own occord, or is brought to its notice by the concerned officer, the juris- dictionol officer, or the opplicont or the oppellont within o period o{ six months from the dote of the order : Provided tfrot no rectificotion which hos the effect of enhoncing the tox liobility or reducing the omount of odmissible input tox credit sholl be mode unless the opplicont or the oppellonthos been given on opportunity oi being heord.