Adjudicating Authority Cannot Review its Previous Order Through Corrigendum

United India Insurance Company Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)

In a recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai, a significant legal principle was established regarding the review of previous orders by adjudicating authorities. The case in question, United India Insurance Company Limited vs. Commissioner of GST and Central Excise, sheds light on the limitations of adjudicating authorities in revisiting their earlier decisions.

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