2005 (8) TMI 162

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....vernment of India imposed provisional anti-dumping duty on the Compact Fluorescent Lamps falling under sub-heading 8539.31, imported from Peoples Republic of China/Hong Kong. Therefore the Department issued a show cause notice to the appellants demanding duty of Rs. 2,01,052/- being the anti-dumping duty payable by the appellants on account of the levy of anti-dumping duty. The Original authority confirmed the demand in his order dated 10-6-2003. Subsequently, the Department realised the error in computing anti-dumping duty of Rs. 1,01,99,142/- instead of Rs. 2,10,052/-. Therefore, the Adjudicating authority issued a corrigendum dated 27-8-2003, modifying the confirmed demand to Rs. 1,01,99,142/-. The appellant approached the Commissioner (....

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....ers that the goods were not classified under CTH 8539.31 and therefore, they were not liable for anti-dumping duty was taken up only at the appellate proceeding stage and therefore should not have been considered by the appellate authority. (iv)    The Commissioner (Appeals) has not dealt with the basic issue in question on the leviability of anti-dumping duty. (v)     As per Notification No. 138/2002, dated 10-12-2002, the anti-dumping duty for imports of CFL is effective for all imports after 21-12-2001. (vi)    The demand is in pursuance to the specific provision in the Notification No. 138/2002 for levy of duty with retrospective effect. (vii)   The Commissioner (Ap....

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.... amount to Rs. 2,10,052/-. After the Order-in-Original has been confirmed, the corrigendum had been issued to increase the amount to Rs. 1,01,99,142/-. In other words, after the case has been decided, the Original authority becomes functus officio. He cannot hike the demand by a corrigendum. As clearly stated by the Commissioner (Appeals), the issue of the corrigendum to the demand letter and the Order-in-Original is clearly beyond the scope of show cause notice. We reproduce the Section 154 of the Customs Act below :- "Section 154. Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein....