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2017 (10) TMI 189 - AT - Central ExciseApplication for substantial expansion - N/N. 56/2002-CE dt. 14.11.2002 - substantial benefit was denied for the period 01.09.2006 to 20.03.2007 by way of corrigendum without affording any opportunity being heard - Held that: - the impugned corrigendum has been issued after a period of 3 months. Admittedly, the corrigendum adversely affects the claim of the respondents and their date of eligibility to the notification undergoes change. In this background, the corrigendum cannot be said to be simply clarificatory - Besides, there is application of mind on the part of the adjudicating authority as to the date the benefit should be given. Without doubt it brings about a substantive change which is prejudicial to the interest of respondents. Such a material change could not be made by the adjudicating authority as being quasi-judicial authority it could not review its own order in the absence of express powers in the statute - appeal dismissed - decided against Revenue.
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