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2009 (3) TMI 493

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..... the fact. Order recalled since the very basis of judgment now shown to be incorrect. Petition listed for admission.
Deepak Gupta and V.K. Ahuja, JJ. Shri Sandeep Sharma, ASG, for the Petitioner. Ms. Jyotsna Rewal Dun, Advocate and Shri Ram Murti Bisht, Deputy Advocate General, for the Respondent. [Judgment per: Deepak Gupta, J.]. - By means of this review petition, the petitioners have sought for recalling of the judgment dated 1-10-2007 delivered by us in CWP No. 23 of 2007. 2. Briefly stated the facts of the case are that the writ petitioner is a partnership firm engaged in the manufacturing and sale of tread rubber. The firm is located in District Sirmour, Himachal Pradesh. According to the writ petitioner, it was entitled to fisc .....

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..... tice was issued to the petitioner by respondent No. 5 on 21-12-2006. These notices were challenged in the writ petition. 4. In the judgment we had set out the following points for decision: 1. Whether respondent No. 4 had the authority to pass orders of issuance of fresh show cause notices to the petitioner/unit once the point in issue has been settled as per the orders passed by respondent No. 5? 2. Whether the notification can be said to be applicable retrospectively and as to whether the benefit of subsidy could be granted to the petitioner/Unit from the date of issuance of original notification in 2003 or from the date of issuance of the notification in the form of correction issued w.e.f. 1-10-2005? 3. Whether the petitioner/Unit h .....

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..... e order passed by the respondent No. 5 has attained finality. The judgment virtually on every issue proceeds on this ground. This is an error apparent on the face of the record. No doubt, it was the duty of the department to have brought this fact to our notice. However, we cannot loose sight of the fact that even the writ petitioner was aware of this fact. Since our judgment has proceeded on this basis, we are of the considered opinion that the same has to be recalled because the very basis of the judgment has now been shown to be incorrect. 8. Accordingly, the judgment passed in CWP No. 23 of 2007 dated 1st October, 2007 is recalled and the writ petition is now ordered to be listed for ad mission/hearing. We may make it clear that while .....

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