Corrigendum after provisional assessment upheld where it corrected only an arithmetical error, not the merits of the decision.

A corrigendum issued after finalisation of a provisional excise assessment was valid where it corrected only the figures of excess duty paid and deemed credit wrongly availed. The correction was treated as an arithmetical or clerical rectification apparent on the record, not a substantive review or fresh demand. A corrigendum may be used to remove obvious numerical or typographical errors, but it cannot alter the merits of the decision. On the facts, no separate challenge to the revised disallowance was established, so the enhanced figures were upheld.

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Issues: Whether a corrigendum issued after finalisation of a provisional assessment, which altered only the figures of excess duty and excess deemed credit, was valid as a correction of clerical or arithmetical mistake and not an impermissible substantive review.

Analysis: The assessment had been finalised provisionally under the relevant excise rules, and the later corrigendum did not introduce any new determination on merits. It only corrected the numerical figures of excess duty paid and deemed credit wrongly availed, which on the record appeared to be an arithmetical correction. A corrigendum is permissible to rectify clerical, typographical, or other obvious errors apparent on the face of the record, but not to make a substantive change in the decision. On the facts, the correction was held to fall within the permissible category, and no separate challenge was shown to the correctness of the revised disallowance.

Conclusion: The corrigendum was valid, and the Assistant Commissioner was justified in issuing it; the challenge to the enhanced figures failed.

Final Conclusion: The appeal did not succeed because the impugned correction was treated as a permissible rectification of an arithmetical mistake rather than an unlawful review or fresh demand.

Ratio Decidendi: A corrigendum may validly correct a clerical or arithmetical error in a finalised assessment, but it cannot be used to effect a substantive change in the decision.

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