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TMI Blog2017 (4) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed on 31-10-2012 and the appeal was filed on 27-2-2013. It would be seen that after the order was passed on 31-10-2012, there was some mistake in the order was noticed. Corrigendum was issued on 31-12-2012 for correcting the amount of penalty. Naturally the appeal period will have to be computed from the corrected date of the order as that is the order that would be executable - if the Corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondone the delay. Mr. Ladda, the learned counsel relies on the judgment of the Apex Court in the case of Mohan and Another v. State of Maharashtra and Others, reported in AIR 2007 SC 2625, to submit that the subsequent corrigendum would not extend the period of limitation and the original declaration is only relevant for computing the period of limitation. The learned counsel also relies on the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued on 31-12-2012 for correcting the amount of penalty. Naturally the appeal period will have to be computed from the corrected date of the order as that is the order that would be executable. The said aspect is also considered by the Division Bench of Jharkhand High Court in the case of Fast Track Tour and Travels v. Union of India, reported in 2013 (295) E.L.T. 36 (Jhar.), wherein it is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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