https://www.taxtmi.com/caselaws?id=53870 A corrigendum cannot be used to impose additional duty liability by making substantive changes to an already issued order; its scope is limited to clerical or typographical corrections. Where significant alterations are required after the original order, the proper course is review rather than corrigendum. As the corrigendum was issued nearly two years later and materially changed the original order, the authority acted beyond its power. The corrigendum was therefore invalid and was rightly set aside in favour of the assessee. en-us Tue, 15 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53870 A corrigendum cannot be used to impose additional duty liability by making substantive changes to an already issued order; its scope is limited to clerical or typographical corrections. Where significant alterations are required after the original order, the proper course is review rather than corrigendum. As the corrigendum was issued nearly two years later and materially changed the original order, the authority acted beyond its power. The corrigendum was therefore invalid and was rightly set aside in favour of the assessee. Case-Laws Central Excise Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53870