COMMISSIONER Vs. RATNAMANI METALS AND TUBES

JUDGEMENT

(1.) By these applications, the applicant (original appellant) seeks review of the order dated 26.09.2019 passed by this court in Tax Appeal No.535 of 2019, whereby this court had disposed of the appeals as being not maintainable on the ground that the question involved in the appeal had a direct bearing on the rate of duty and value of goods for the purposes of assessment and hence, in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944, the appeal is not maintainable.

(2.) It is the case of the applicant that this court while passing the order dated 26.09.2019 had placed reliance upon a decision of this court in Commissioner of central excise v. JBF Industries Ltd., 2011 (264) ELT 162 (Guj.); however, on 05.09.2019, the Supreme Court has rendered a decision in the case of Commissioner of Customs, Bangalore - 1 v. M/s Motorola India Ltd . passed in Civil Appeal No.10083 of 2011, holding an observing inter alia as under:

(3.) It is the case of the applicant that the above decision of the Supreme Court was inadvertently not brought to the notice of this court on 26.09.2019; and that in the light of the principles enunciated therein, the appeals would be maintainable before this court. According to the applicant, an error apparent on record has occurred necessitating invocation of the review jurisdiction of this court.