https://www.taxtmi.com/caselaws?id=92942 An adjudicating authority becomes functus officio after passing a final order and cannot later introduce or confirm a fresh duty demand by addendum unless the correction is limited to a clerical mistake or an error apparent on the record. Here, the original adjudication granted relief on cement oxide colour and contained no duty demand on that product; the later addendum sought to create a new liability after a substantial delay. As no statutory authority for such an addendum was shown, the demand was held unauthorised and set aside in favour of the assessee. en-us Fri, 19 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92942 An adjudicating authority becomes functus officio after passing a final order and cannot later introduce or confirm a fresh duty demand by addendum unless the correction is limited to a clerical mistake or an error apparent on the record. Here, the original adjudication granted relief on cement oxide colour and contained no duty demand on that product; the later addendum sought to create a new liability after a substantial delay. As no statutory authority for such an addendum was shown, the demand was held unauthorised and set aside in favour of the assessee. Case-Laws Central Excise Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92942