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TMI Blog2011 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ;After dispensing with the condition of pre-deposit, I proceed to decide the appeal itself, with the consent of both the sides. 2. As per facts on record appellant is engaged in the manufacture of Pre-stressed Mono-block Concrete Sleepers for Railways. The said goods were cleared by them to the Railways under the cover of thirty different invoices during the period 2-4-07 to 13-4-07, on paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summary part of the cenvat register relating to the month of December 2007. 4. By treating the said correction as a suo-motu credit, proceedings were initiated against the appellant by way of issuance of a show cause notice dated 29-8-08 alleging that instead of taking such refund on their own, they should have filed a refund application. The said show cause notice was dropped by the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it can be clearly seen that the said correction was only rectifying the clerical mistake, result of the arithmetical errors. To err is human, and some via media to rectify such errors is required to be arrived at. Where the entries are made incorrectly and there is no dispute about the same, correction of such entries is only arithmetical, not requiring any lis between the parties. To take a tec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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