TMI Blog2018 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... Original dt.12.4.2016 within two months from the date of Order-in-Original - It is settled law that the corrigendum is part and parcel of the order intended to be rectified and hence the period of filing appeal is to be reckoned from the date of corrigendum. The period of limitation in the present case, is to be computed from the corrected date of the order, which is 3.6.2016. By taking the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudicating authority vide Order-in-Original dt.12.4.2016. A corrigendum to the said Order-in-Original was issued by adjudicating authority on 3.6.2016. The appellant filed an appeal before the Commissioner (Appeals) on 1.8.2016. Their appeal was rejected by the first appellate authority on the ground that Order-in-Original dt.12.4.2016 was despatched under registered AD post and the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communications vs. Union of India-2017 (4) TMI 387-Bombay High Court. 2. Pan Drugs Ltd. vs. Union of India-2016 (7) TMI 496- Gujarat High Court 3. Fast Track Tour Travels vs. Union of India-2014 (2) TMI 90 Jharkhand High Court 4. Sheikh Safdar vs. CC, Nhava Sheva-2016 (12) TMI 1371-CESTAT, Mumbai He, therefore, pleaded that the impugned order be set aside. 3. Ld. AR for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the order-in-original was 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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