2004 (8) TMI 148

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....cted against the Order-in-Appeal No. 64/KOL-V/2003, dated 7-4-2003 passed by the Commissioner (Appeals-I), Central Excise, Kolkata. The short question to be decided in this appeal is whether the corrigendum issued by the original adjudicating authority after the issue of the Adjudication Order dated 25-2-1999, is valid or otherwise. In this case, the Deputy Commissioner passed by the Order-in-Orig....

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....of stock. I also impose penalty of Rs. 17,939.00 under Sec. 11AC of the C.E. Act, 1944 on M/s. Bharat Lub Industries (P) Ltd. Appropriate interest under Sec. 11AB ibid shall also be paid by them.'" 2. Being aggrieved with the Order-in-Original, the assessee filed an appeal before the Commissioner (Appeals) and later on, after receipt of the Corrigendum to the said Order-in-Original, they furthe....

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.... as under :- "Commissioner of Customs is no doubt a quasi-judicial body required to work within the provisions of law. Neither the powers of review nor correction to the order is available under the Customs Act to the Commissioner of Customs to exercise such powers. He becomes functus officio after signing the adjudication order and, therefore, he cannot lay his hands again on the order. The co....

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....or having become functus officio after he passed order-in-original." 4.1 Similarly, in the case of Prakalathan Barlasait v. Collector of Customs reported in 1989 (41) E.L.T. 265 (Tribunal), it was held - "The corrigendum apportioning the quantum of penalty separately under the two Acts is in the nature of review particularly when a paragraph is sought to be substituted to the Original Order. On....