2009 (2) TMI 719 - HC - Central Excise

Summary

The Karnataka High Court dismissed a review petition filed by the department regarding an order passed in C.E.A. 42/2006. The petition was based on Sections 116 and 117 of the Finance Act, 2000, and a decision in Gujarat Ambuja Cements Ltd. v. Union of India. The court found that Section 117(1) of the Act did not apply to the case, as the department's action predated the assent to the amended provisions of the Finance Act. The review petition was dismissed due to a 1-day delay in filing, and an incorrect date of receipt of assent was corrected.