- (1.) Heard learned counsel for the parties.
(2.) While admitting the appeal the following questions were framed as substantial questions of law arising from the order of Customs, Excise & Service Tax Appellate Tribunal CEAST [(sic) CESTAT], New Delhi :- "1) Whether the impugned order can be termed as corrigendum rectifying the mistake apparent on the face of record? 2) Whether the corrigendum of the nature under challenge could be made without notice to the assessee?"
(3.) These questions have arisen in the circumstances that the petitioner is engaged in processing of textiles and he also is engaged in processing of textiles as job work. The provisional assessment order was passed by the adjudicating authority for the period March 2001 to February 2002 and the Excise Duty on the basis of provisional assessment was paid which included the Modvat credit availed by the assessed.;