https://www.taxtmi.com/caselaws?id=52873 A corrigendum to an adjudication order cannot be used to substitute one assessee for another or shift duty liability by a substantive change to the original confirmation. Where the amendment goes beyond clerical correction and alters the party against whom demand is raised, it is impermissible in law and the revised demand is prima facie unsustainable. On that footing, the applicants were shown to have a case for interim protection, and pre-deposit of duty and penalties was waived with recovery stayed pending disposal of the appeals. en-us Thu, 10 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52873 A corrigendum to an adjudication order cannot be used to substitute one assessee for another or shift duty liability by a substantive change to the original confirmation. Where the amendment goes beyond clerical correction and alters the party against whom demand is raised, it is impermissible in law and the revised demand is prima facie unsustainable. On that footing, the applicants were shown to have a case for interim protection, and pre-deposit of duty and penalties was waived with recovery stayed pending disposal of the appeals. Case-Laws Central Excise Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52873