TaxTMI 
TaxTMI 
2014 (4) TMI 911
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....f Polyester film. It comes under Chapter 39 of Central Excise Tariff. It exported polyester film to various countries on payment of Central Excise Duty under claim of rebate in terms of Rule 18 of Central Excise Rules, 2002 (hereinafter referred to as the "Rules, 2002). It is said that petitioner exported finished goods on payment of excise duty under Rule 18. The excise duty was paid on finished goods export. The petitioner did not claim any rebate on inputs under Rule 18 of Rules, 2002. The Assistant Commissioner allowed rebate to petitioner by various orders dated 27.06.2005, 13.07.2005, 21.07.2005 and 12.08.2005 for a total sum of Rs. 1,08,35,272/-. The Commissioner, Central Excise Meerut-II directed the Assistant Commissioner to file a....
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....as not an amendment but a corrigendum, meaning thereby earlier notification dated 10.09.2004 had some apparent mistake which was corrected by corrigendum notification dated 17.05.2005 and, therefore, corrigendum notification will have retroactive effect else the very purpose of corrigendum will frustrate. 5. In my view, the submission advanced on behalf of petitioner has force and deserved to sustain. 6. The notification dated 17.05.2005 reads as under: "Notification:605/50/205-DBK(Corrigendum) dated 17-May-2005 Advance licence - Corrigendum to Notification No. 93/2004-Cus. In condition (v) of opening paragraph of the Notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 93/2004-Customs, dated ....
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....ns. The origin of the word "corrigendum" is said to be from Latin from the phrase, "neuter of corrigendus, gerundive of corrigere to correct". 10. In various dictionaries also the word "corrigendum" has been defined. 11. In "Oxford Advanced Learner's Dictionary" Seventh Edition at page 343 word "corrigendum" is defined "something to be corrected, especially a mistake in a printed book". 12. In "The Concise English Dictionary", 1982 Edition, page 253 meaning of "corrigendum" is "an error needing correction, esp. in a book". 13. In "Black's Law Dictionary" Eighth Edition at page 370, meaning of "corrigendum" is, "an error in a printed work discovered after the work has gone to press". 14. In "Legal Dictionary" alongwith Foreign W....
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....t provision is made with a specific and clear purpose of supplying an obvious omission in the former statute, the subsequent one has been held to relate back to the time when previous one was enacted. In the context of clarificatory provisions this principle has also been followed. 19. In Government of India Vs. Indian Tobacco Association, 2005(187) ELT 162 the Supreme Court in para 27 of the judgment observed: "27. There is another aspect of the matter which may not be lost sight of. Where a statute is passed for the purpose of supplying an obvious omission in a former statute, the subsequent statute relates back to the time when the prior Act was passed [See Attorney General vs. Pougette (1816) 2 Price 381 : 146 ER 130]" 20. It is true....