https://www.taxtmi.com/caselaws?id=48043 The court held that the corrigendum, which resulted in a substantive change in the original order by creating a demand instead of a refund, was not a mere correction of an arithmetic mistake and was issued in breach of natural justice principles. The court emphasized the importance of fair procedures and principles of natural justice, setting aside the orders of various authorities. The appeal was allowed, and it was decided that the adjudicating authority could proceed against the assessee after providing an opportunity of hearing. en-us Wed, 01 Nov 2006 00:00:00 +0530 Mon, 02 Aug 2010 13:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48043 The court held that the corrigendum, which resulted in a substantive change in the original order by creating a demand instead of a refund, was not a mere correction of an arithmetic mistake and was issued in breach of natural justice principles. The court emphasized the importance of fair procedures and principles of natural justice, setting aside the orders of various authorities. The appeal was allowed, and it was decided that the adjudicating authority could proceed against the assessee after providing an opportunity of hearing. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48043