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2011 (6) TMI 631 - HC - CustomsEffective date of corrigenda notification - Rebate under central excise - export of goods - respondent issued a show cause notice on the ground that the petitioner was not eligible for the rebate sanctioned unless they had availed the benefit of the Notification No. 43/2002-Cus., dated 19-4-2002 in respect of the inputs imported under the advance licence – Held that:- notification itself states that the words and figures ‘under Rule 18’ shall be corrected to read as ‘under Rule 18 (rebate of duty paid 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. Writ petition is allowed accordingly
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