https://www.taxtmi.com/caselaws?id=372402 A corrigendum to an adjudication order is permissible only if it merely clarifies an existing finding and does not alter the substance of the decision. Here, the original order had already addressed both show cause notices, sustained duty only for the overlapping period, and rejected the later-period demand. The corrigendum was treated as explanatory of that conclusion rather than a fresh determination, consistent with the principle that a post-order change cannot make a substantive modification under the guise of clerical correction. The Revenue's challenge failed, and the clarified adjudication order was left undisturbed. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372402 A corrigendum to an adjudication order is permissible only if it merely clarifies an existing finding and does not alter the substance of the decision. Here, the original order had already addressed both show cause notices, sustained duty only for the overlapping period, and rejected the later-period demand. The corrigendum was treated as explanatory of that conclusion rather than a fresh determination, consistent with the principle that a post-order change cannot make a substantive modification under the guise of clerical correction. The Revenue's challenge failed, and the clarified adjudication order was left undisturbed. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372402