9911796707
TMI Blog2014 (4) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 17.05.2005 itself says that it is a corrigendum in notification dated 10.09.2004 and, therefore, there is no reason to treat this corrigendum effective from the date the notification dated 10.09.2004 was issued wherein this corrigendum (correction) has been made. The respondents-authorities having taken a contrary view, therefore, have committed a manifest error of law - The revisional order dated 24.08.2009 confirming Commissioner (Appeals) order as also the Commissioner (Appeals) order dated 22.11.2006, are hereby quashed and the orders granting rebate passed by Assistant Commissioner are hereby restored and confirmed - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... e rescinded by Commissioner (Appeals) vide order dated 22.11.2006. Thereagainst petitioner preferred revision to Government of India, Ministry of Finance which has also been rejected vide order dated 24.08.2009. 3. Learned counsel for the petitioner submitted that dispute relates to export of goods made during December, 2004 to March 2005. The rebate was claimed under custom Notification No. 93/2004-Cus dated 10.9.2004, as corrected by corrigendum Notification No. 605/50/2005-DBK dated 17.05.2005. The respondents, however, have held that corrigendum having been issued on 17.05.2005 it was not applicable to transactions which took place in December, 2004 to March, 2005 and the corrigendum has to apply prospectively, therefore, entitlement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. 93/2004-Cus dated 10.09.2004. It is not an amendment or modification or alteration in the earlier notification so as to make a change therein as such but when the author of a document makes a correction, it relates back to the date of initial authoring for the reason that correction means whatever written was not correct or there was some mistake which need be corrected. A correction or corrigendum precedes an inherent admission on the part of the person making correction/issuing corrigendum that the initial document or initial authored material has some mistake and admitting this mistake the same is being rectified/corrected and hence a correction/corrigendum. 8. Normally the word "corrigendum" is used when corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; is, "a thing to be corrected, esp. an error in a printed book". 15. This Court has also considered the nature of corrigendum in Commissioner, Sales Tax, U.P., Lucknow Vs. Dunlop India Limited, 1994(92) STC 571 and said: "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 is a correction only when it dates back to the original order or the proceeding as the case may be. It ceases to be correction if it is effective from the date of its issuance; it then becomes an amendment. This intrinsic nature of concept of correction cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel Co. Ltd. vs. State of Jharkhand and Others, (2005) 4 SCC 272 and on Commissioner of Central Excise, Chandigarh-I vs. Mahaan Dairies, (2004) 11 SCC 798). But here it is not the case of application of an exemption notification itself but the effect of corrigendum notification issued in respect of an earlier exemption notification admitting apparent omission therein necessitating the issuance of correction/corrigendum notification. Therefore, principle applied herein would be different. 21. Learned counsel for the petitioner relied on another principle that a beneficial circular should be given retroactive effect while oppressive circular has to be applied prospectively and relied on Commissioner of Central Excise, Bangalore Vs. Mysore El ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
