Limitation period corrected in final order after typographical error misstated the time bar for demand notices.

A final order was rectified where the limitation period stated for demanding duty was wrongly recorded as two years instead of the applicable one year from the date of issuance of the show cause notice. The error was found to be typographical and confined to the wording of paragraph 6. The correction clarified that demands raised beyond one year from the show cause notice are barred by limitation, aligning the order with the correct statutory time limit.

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Issues: Whether the final order required rectification to correct the period of limitation mentioned for demands raised beyond the statutory time limit.

Analysis: The applications pointed out that the impugned sentence recorded a period of two years from the date of issuance of the show cause notice, whereas the relevant period of limitation applicable to the case was one year. On perusal of the records, the error was found to be typographical and confined to the wording of the sentence in paragraph 6 of the final order.

Conclusion: The rectification was allowed and the sentence was corrected to state that demands beyond one year from the date of issuance of the show cause notice were hit by limitation.

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