Power of Excise Commissioner to rectify mistakes apparent from record

The Excise Commissioner may, at any time within six months from the

date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by him and shall make such amendments if the mistake is brought to his notice by any of the parties to the appeal: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this section unless the Excise Commissioner has given notice to the appellant of his intention so to do and has granted him an opportunity of being heard.

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