Rectification of Mistakes

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..... ied within two years from the date on which such order was passed. Who can rectify the order? Order can be rectified by the Central Excise officer who passed any order under the Act. Subject matter of Appeal cannot be rectified - 74(2) An order which has been considered and decided in any proceeding by way of appeal or revision relating to an order, the Central Excise Office .....

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..... s the Central Excise Officer concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. Where any such amendment has the effect of enhancing the liability of the assesse or reducing the refund already made, the Central Excise Officer shall make an order specifying the sum payable by the assessee and the provisions o .....

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