Regulation 19 - Rectification of mistakes. - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

19. Rectification of mistakes. (1) The Authority may, with a view to rectifying any mistake apparent from the record, amend any advance ruling pronounced by it before such ruling has been given effect to. (2) Such amendment may be made suo motu or when the mistake is brought to the notice of the Authority by the applicant or the 1 [Principal Commissioner or Commissioner, as the case may be], but only 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.