(1.) The dispute between the parties in the present writ petition arises out of Homeodent Tooth Paste manufactured by M/s. Dabur India Ltd., and distributed by M/s. Sharda Bairon Lab., Ltd., Ghaziabad as to whether the same is taxable under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955 or under the Central Excises and Salt Act, 1944. Initially, the Homeodent Tooth Paste was made taxable under the Central and Excises Salt Act, 1944. Subsequently, in the year 1988, it was made taxable by the District Excise Officer under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955. By an order dated 17th March, 1988, a sum of Rs. 68,30,134.20 as duty, was directed to be deposited under the Medicinal and Toilet Preparation Act, 1955. The said order was finally confirmed by the District Excise Officer holding that both M/s. Dabur India Ltd., Ghaziabad and M/s. Sharda Bairon Lab., Ltd., Ghaziabad were severally and jointly liable to pay the said amount. The matter, after going through the several legal proceedings, finally went up to the Supreme Court. The Supreme Court by its judgment delivered in Writ Petition No. 426/1989 connected with Special Leave Petition (Civil) No. 1610/1989, Special Leave Petition (Civil) No. 135-36/89 and Writ Petition No. 264 of 1989 on 12th July, 1990 rejected the aforesaid Special Leave Petitions along with writ petitions filed by the assessee vacating all interim orders. The Supreme Court in the said decision was pleased to hold that the assessee was liable to pay the excise duty under the Medicinal and Toilet Preparation (Excise Duties) Act. 1955. The Supreme Court in the said judgment noted the points which have been urged by the petitioner before the assessing authority as follows :
(2.) At page No. 40 of the judgment delivered by the Supreme Court, it held as follows :
(3.) On the basis of the said review application, a prayer was made before the Hon'ble Supreme Court to review its judgment dated 12th July. 1990. As a matter of fact, additional ground in support of the review application was also filed by M/s. Sharda Bairon Lab. Ltd., Ghazlabad. The said grounds read as follows :