https://www.taxtmi.com/caselaws?id=97902 A corrigendum cannot substitute one independently worded notification for another; it may cure only clerical or typographical errors. Where an adjudication is based on an incorrect notification, the resulting demand and penalty cannot be sustained on that basis and the matter must be reconsidered on the correct legal foundation. A specific plea of limitation or time bar should also be re-examined on remand after hearing the parties. The matter was sent back for de novo adjudication on the applicable notification and limitation, without any finding on the underlying merits of manufacture or duty liability. en-us Tue, 29 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97902 A corrigendum cannot substitute one independently worded notification for another; it may cure only clerical or typographical errors. Where an adjudication is based on an incorrect notification, the resulting demand and penalty cannot be sustained on that basis and the matter must be reconsidered on the correct legal foundation. A specific plea of limitation or time bar should also be re-examined on remand after hearing the parties. The matter was sent back for de novo adjudication on the applicable notification and limitation, without any finding on the underlying merits of manufacture or duty liability. Case-Laws Central Excise Tue, 29 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97902