Corrigendum to adjudication order valid when it only clarifies an existing finding, not when it makes a substantive change.

A corrigendum to an adjudication order is permissible only if it merely clarifies an existing finding and does not alter the substance of the decision. Here, the original order had already addressed both show cause notices, sustained duty only for the overlapping period, and rejected the later-period demand. The corrigendum was treated as explanatory of that conclusion rather than a fresh determination, consistent with the principle that a post-order change cannot make a substantive modification under the guise of clerical correction. The Revenue's challenge failed, and the clarified adjudication order was left undisturbed.

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Issues: Whether the corrigendum issued to the adjudication order amounted to a permissible correction of a clerical mistake or an impermissible substantive alteration of the decision.

Analysis: The impugned order had considered both show cause notices and recorded a finding that the demand for the later period was not sustainable, while sustaining duty only for the overlapping period of 16 December 1998 to 31 December 1998. The corrigendum merely clarified that conclusion and did not introduce any new determination. In the light of the binding circular that a significant change in an order after issue cannot be treated as a clerical or typographical correction, the correction made here was held to be only explanatory of the existing finding.

Conclusion: The corrigendum was held to be a valid correction of a clerical mistake and not a fresh or substantive modification. The Revenue's appeal was dismissed.

Final Conclusion: The adjudication order, as clarified, stood limited to the confirmed duty for the overlapping period, and no interference was warranted with the finding that the remaining demand was not sustainable.

Ratio Decidendi: A corrigendum may validly clarify an existing conclusion, but it cannot be used to effect a substantive change in the adjudication order; a correction confined to making the original finding explicit is permissible.

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