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TMI BlogRectification of MistakeX X X X Extracts X X X X X X X X Extracts X X X X ..... s been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the 2[Central Excise Officer] passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) Subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Officer] concerned. (6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the 7[liability of an assessee or increasing the refund], the 8[Central Excise Officer] shall make any refund which may be due to such assessee. (7) Where any such amendment has the effect of enhancing the 9[liability of the assesse] or reducing the refund already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot;Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise" by the Finance Act, 2005, w.e.f. 13-5-2005. Earlier, it was substituted for "Central Excise Officer" by the Finance Act, 2001, w.e.f. 16-7-2001. 4. Substituted for "an assessment or reducing a refund or otherwise increasing the liability of the assessee" by the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, Deputy Commissioner of Central Excise" by the Finance Act, 2005, w.e.f. 13-5-2005. Earlier, it was substituted for "Central Excise Officer" by the Finance Act, 2001, w.e.f. 16-7-2001. 9. Substituted for "assessment" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. 10. Substituted for "Assistant Commissioner of Central Excise or, as the case may be, Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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