Regulation 18 - Modification of the order/advance ruling - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

18. Modification of the order/advance ruling.- The Authority may suo motu or on a petition by the applicant or the 1 [Principal Commissioner or Commissioner, as the case may be], but before pronouncement of an advance ruling or before an advance ruling pronounced has been given effect to, on being satisfied that an order/advance ruling was pronounced under mistake of law or fact, modify such order/advance ruling in such respects as it considers appropriate, after allowing the applicant and the 1 [Principal Commissioner or Commissioner, as the case may be] a reasonable opportunity of being heard. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.