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TMI Blog2011 (6) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... id on materials used in the manufacture of resultant product)’. - A corrigendum indicates the intention to correct and rectify the notification. corrigendum in question has been issued for correction of the notification and it relates back to the date of the notification corrected. - It ceases to be a correction if it is effective from the date of its issuance. It then becomes an amendment. - A correction relates back to the date of the notification itself. If that is so, the order of the appellate authority as also the revisional authority are contrary to the notification dated 29-11-2002. orders of the revisional authority and the appellate authority impugned herein are hereby quashed and the order of the assessing authority is restored. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 25/2005 dated 19-8-2005 12,75,393 6. 32/2005 dated 27-10-2005 9,56,507 7. 33/2005 dated 31-10-2005 28,96,045 8. 38/2005 dated 24-11-2005 2,05,309 9. 39/2005 dated 28-11-2005 4,75,472 10. 40/2005 dated 7-12-2005 4,96,952 11. 41/2005 dated 7-12-2005 3,54,452 12. 42/2005 dated 7-12-2005 4,77,749 13. 43/2005 dated 24-11-2005 4,92,144 TOTAL 1,02,63,080 2. The petitioner has also received the amount from the department in terms of the order referred to above. The second respondent issued a show cause notice as per Annexure 'C' dated 7-7-2006 calling upon the petitioner as to why the rebate sanctioned as above should not be recovered from them under Section 11A of the Central Excise Act, 1944, on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 in terms of which he has allowed the appeals filed by the department and held that the assessing authority has erred in granting the rebate. The order-in-appeal has been passed on the ground that the original authority has wrongly granted rebate of duty paid on goods exported inasmuch as the petitioner availed of exemption from customs duty under Notification No. 43/2002-Cus., dated 19-4-2002 on inputs imported and used in the manufacture of the products exported. Feeling aggrieved by the said order, the petitioner filed a revision application No. 195/119/07-RA along with an application for stay before the 4th respondent. After hearing the petitioner, respondent No. 4 passed an order dated 9-2-2010 wherein it is held that petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t policy from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty and anti-dumping duty leviable thereon under Sections 3, 8 and 9A of the Customs Tariff Act, subject to various conditions. It is argued that condition No. (v) is a condition relating to export obligation which states that the export obligation as specified in the said licence is discharged within the period specified in the said licence or within such extended period as may be granted by the licensing authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under Rule 18 or Rule 19 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m' is as under : "Corrigendum : An error in a printed work discovered after the work has gone to press. A printing or typographic error detected after publication and corrected separately on added page." 7. The Allahabad High Court in Dunlop India Limited's case (supra) was considering the meaning of the expression 'corrigendum'. It has concluded that corrigendum is nothing but a correction and therefore, it relates back to the date of the notification corrected. It has been held thus : "In my opinion, Notification No. 4841 is in the nature of a correction (corrigendum) and, therefore, it dates back to the date of the notification corrected thereby, namely, June 11, 1974, on which date Notification No. 3867 was issued. A correction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of any error or mistake of the assessing authority it should not be denied to him. I do not think that the said principle has any relevance here, where an accidental printing error is sought to be corrected in a statutory notification issued by the Government. It is difficult to deny this right of correction to the Government. Such a power is ancillary and incidental to the substantive power conferred upon the Government to issue a notification by Section 4-B. Such a power is necessary for an effective exercise of the substantive power." 8. In J.K. Udaiplur Udyog Ltd's case (supra) the Apex Court has held that the use of the word 'corrigendum' itself indicates, the intention was to correct and to rectify what the State Government th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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