https://www.taxtmi.com/caselaws?id=53820 A corrigendum issued after finalisation of a provisional excise assessment was valid where it corrected only the figures of excess duty paid and deemed credit wrongly availed. The correction was treated as an arithmetical or clerical rectification apparent on the record, not a substantive review or fresh demand. A corrigendum may be used to remove obvious numerical or typographical errors, but it cannot alter the merits of the decision. On the facts, no separate challenge to the revised disallowance was established, so the enhanced figures were upheld. en-us Tue, 18 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53820 A corrigendum issued after finalisation of a provisional excise assessment was valid where it corrected only the figures of excess duty paid and deemed credit wrongly availed. The correction was treated as an arithmetical or clerical rectification apparent on the record, not a substantive review or fresh demand. A corrigendum may be used to remove obvious numerical or typographical errors, but it cannot alter the merits of the decision. On the facts, no separate challenge to the revised disallowance was established, so the enhanced figures were upheld. Case-Laws Central Excise Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53820