Addendum to order-in-appeal sustained where circular limiting later changes did not apply to the appellate authority.

A departmental circular restricting later alteration of orders by adjudicating authorities did not apply to an addendum issued by a Commissioner (Appeals) to an order-in-appeal. The Tribunal noted that the circular was directed at the adjudicating authority, not the lower appellate authority, and therefore could not invalidate the addendum in question. The Revenue's reliance on the cited precedent was found unhelpful on the facts. The addendum to the order-in-appeal was sustained and the Revenue's challenge failed.

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Issues: Whether an addendum issued by the Commissioner (Appeals) to an order-in-appeal was maintainable after the review period, and whether the departmental circular restricting subsequent change in an order applied to such an addendum.

Analysis: The departmental circular prohibiting subsequent changes in an order was directed to the adjudicating authority and not to the lower appellate authority. The addendum under challenge related to an order passed by the Commissioner (Appeals), so the circular relied upon by the Revenue was not applicable. The authority also found that the cited precedent did not assist the Revenue on these facts.

Conclusion: The addendum issued by the Commissioner (Appeals) was upheld and the Revenue's challenge failed.

Final Conclusion: The appeal was dismissed and the addendum to the order-in-appeal was sustained.

Ratio Decidendi: A departmental circular restricting later alteration of orders by adjudicating authorities does not bar a lower appellate authority from issuing an addendum where the circular is inapplicable to that authority.

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