https://www.taxtmi.com/caselaws?id=53036 After an adjudication order is signed, the authority becomes functus officio and cannot use a corrigendum to substantively alter the operative part by enhancing duty or introducing penalty and interest. Such a post-signature change is not a clerical correction or an error apparent on the face of the record; it amounts to an impermissible review of the adjudication order. The corrigendum was therefore invalid and unsustainable in law, and the Revenue's appeal failed. en-us Tue, 10 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 11:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53036 After an adjudication order is signed, the authority becomes functus officio and cannot use a corrigendum to substantively alter the operative part by enhancing duty or introducing penalty and interest. Such a post-signature change is not a clerical correction or an error apparent on the face of the record; it amounts to an impermissible review of the adjudication order. The corrigendum was therefore invalid and unsustainable in law, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53036