https://www.taxtmi.com/caselaws?id=118352 The appellate tribunal allowed the appeal filed by the revenue, setting aside the Commissioner (Appeals)'s order. It emphasized that the rectification of a typographical error in the duty amount was not a review order but a correction that the Assistant Commissioner could make at any time. The tribunal highlighted that the original show cause notice correctly stated the duty amount, and the Assistant Commissioner's order confirmed this amount without any discussion on reducing it. Therefore, the rectification of the typographical error was deemed permissible by the tribunal. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118352 The appellate tribunal allowed the appeal filed by the revenue, setting aside the Commissioner (Appeals)'s order. It emphasized that the rectification of a typographical error in the duty amount was not a review order but a correction that the Assistant Commissioner could make at any time. The tribunal highlighted that the original show cause notice correctly stated the duty amount, and the Assistant Commissioner's order confirmed this amount without any discussion on reducing it. Therefore, the rectification of the typographical error was deemed permissible by the tribunal. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118352