Regulation 20 - Amendment of the records - Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005

20. Amendment of the records.- If at any stage of the proceedings it is brought to the notice of the Authority that there is any factual or material error in the records, the Authority may permit amendment of the records after hearing the applicant and the 1 [Principal Commissioner or Commissioner, as the case may be]. ---------------- Notes:- 1. Substituted vide Not. 23/2014 - Dated 6-8-2014.