COSMO FILMS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) We had dismissed Writ Petition No. 719/89 on 29-4-1999 and this is an application for review of the said order filed by the Petitioner. We had held that the so called waste product was sold and no dispute was raised regarding its classification. The Petitioner had classified the subject product by filing classification and we intended to mean that the said classification was done by the Petitioner as it was required to be done and we did not intend to mean that the Petitioner on its own had done the said classification.

(2.) We did not agree with the contentions of the Petitioner that the subject product was covered by the Provisions of Rule 57(d). We have taken a view that the subject product was a final product and we do not find any palpable error in our view. It is also well established that subsequent events cannot be a ground for review. The Petitioner had submitted to the conditions as laid down in the classification list and it cannot now turn back and say that it was not liable to pay any excise duty on the product in question.

(3.) We are satisfied that there is no case for review of our order dated 29-4-1999 dismissing the petition and the Review Application is therefore, rejected.