Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2005 (2) TMI 239 - AT - Central Excise

Issues:
1. Appeal against rejection of appeal by Order-in-Appeal.
2. Validity of corrigendum and additional liability.
3. Authority's power to issue corrigendum.
4. Compliance with legal provisions and instructions.

Analysis:

1. The appeal before the Appellate Tribunal arose from the rejection of the Revenue's appeal by Order-in-Appeal. The Commissioner (Appeals) had allowed the assessee's appeal against the corrigendum dated 26-10-2001 to the Order-in-Original issued by the Deputy Commissioner, C.Ex., Division II, Kanpur. The Tribunal noted that the Adjudicating Authority had imposed additional duty liability on the appellants through the corrigendum issued nearly two years after the original order, which was deemed beyond the authority's power. The Tribunal found that substantive changes were made through the corrigendum, contrary to the prescribed procedure of seeking a review instead of issuing a corrigendum for significant changes.

2. The Tribunal, after careful consideration of the case records and submissions, set aside the impugned corrigendum dated 26-10-2001, thereby allowing the appeal filed by the appellants. The Tribunal emphasized that the corrigendum, which imposed additional duty liability on the appellants, should have been addressed through an appeal for remedial steps rather than issuing a corrigendum. The Tribunal referred to a circular by the CBEC highlighting the need for a proposal for review in cases requiring significant changes post-issuance of an order, which cannot be termed as clerical errors.

3. The contention raised by the learned Counsel for the respondent regarding the corrigendum being contrary to legal provisions and instructions of the Central Board of Excise and Customs was dismissed by the Tribunal. It was held that there was no error or illegality in the Order-in-Appeal of the Commissioner (Appeals) in allowing the appeal of the assessee. Consequently, the Tribunal found no merit in the Revenue's appeal and rejected it, upholding the decision of the Commissioner (Appeals) to set aside the corrigendum and provide consequential relief to the appellants.

In conclusion, the Tribunal's judgment focused on the procedural irregularity in issuing the corrigendum imposing additional duty liability, emphasizing the need for adherence to prescribed review procedures for significant changes post-order issuance. The Tribunal's decision to set aside the corrigendum and allow the appeal highlights the importance of procedural compliance and the authority's limitations in revising orders.

 

 

 

 

Quick Updates:Latest Updates