Corrigendum cannot shift duty liability between assessees; amended demand found prima facie unsustainable, with interim relief granted.

A corrigendum to an adjudication order cannot be used to substitute one assessee for another or shift duty liability by a substantive change to the original confirmation. Where the amendment goes beyond clerical correction and alters the party against whom demand is raised, it is impermissible in law and the revised demand is prima facie unsustainable. On that footing, the applicants were shown to have a case for interim protection, and pre-deposit of duty and penalties was waived with recovery stayed pending disposal of the appeals.

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Issues: Whether the corrigendum issued to the adjudication order could validly shift the duty liability from one assessee to another and, if not, whether pre-deposit of duty and penalties should be waived with stay of recovery pending appeal.

Analysis: The corrigendum did not merely correct a clerical error but substituted the party against whom duty was confirmed, thereby making a substantive departure from the original adjudication. Such a modification of liability through corrigendum was held impermissible in law. As the amended demand was prima facie unsustainable, the applicants established a case for interim relief.

Conclusion: The pre-deposit of duty and penalties was waived and recovery was stayed pending disposal of the appeals.

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