44. Power of the Board to rectify errors, etc.-

44. Power of the Board to rectify errors, etc.-

(1)     The Board may, rectify any apparent error or incorrectness from the record of any order passed under the provisions of this Act or the rules suo moto or on an application by any person within one year of giving such order:

Provided  that  no  rectification  to  increase  the  amount  of  penalty  or  to  impose  an increased  amount of fine or greater amount of value added tax or, where applicable, supplementary duty  can be made without giving the person likely to be aggrieved by such rectification an opportunity of being heard in person or through a counsel or any other person duly authorized by him:

Provided further that no application under this sub-section ;hall be acceptable in a case where the applicant did not avail himself of the opportunity of filing an appeal under section 42 bough he had such opportunity.

(2)     No proceeding under sub-section (1) shall be initiated in a e where an application has been made under section 45, and where such an application is pending proceedings so

initiated shall abate.

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