https://www.taxtmi.com/caselaws?id=244323 The Appellate Tribunal CESTAT Ahmedabad set aside a corrigendum and an Order-in-Original in two appeals challenging the same order. The Tribunal emphasized that the adjudicating authority becomes functus officio after issuing the original order and should only correct factual errors in subsequent corrigenda. It directed a fresh review by the adjudicating authority, stressing the importance of following the principle of natural justice. The Tribunal did not express views on the case's merits, leaving all issues open for reconsideration. The appeals were allowed for remand to ensure procedural fairness and adherence to legal principles. en-us Tue, 20 Aug 2013 00:00:00 +0530 Mon, 24 Feb 2014 04:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244323 The Appellate Tribunal CESTAT Ahmedabad set aside a corrigendum and an Order-in-Original in two appeals challenging the same order. The Tribunal emphasized that the adjudicating authority becomes functus officio after issuing the original order and should only correct factual errors in subsequent corrigenda. It directed a fresh review by the adjudicating authority, stressing the importance of following the principle of natural justice. The Tribunal did not express views on the case's merits, leaving all issues open for reconsideration. The appeals were allowed for remand to ensure procedural fairness and adherence to legal principles. Case-Laws Central Excise Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244323