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2013 (6) TMI 34

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..... this review petition under Order 47 Rule 1 of the Civil Procedure Code, the petitioner is seeking review of the order dated 05.02.2013 passed by this Court in Central Excise Appeal No.22/2011. The following was the order passed in the said appeal: - "This appeal under Section 35 (G) (2) of the Central Excise Act, 1944 is directed against the order dated 29.10.2010 passed by the first respondent/ .....

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..... , the Additional Commissioner vide letter dated 04.02.2013 has directed Dy. Commissioner Customs and Central Excise Division Pithampur "to examine the composition of the products cleared by them during the relevant period and quantify the products having therapeutic value or any ingredients in the formulation covered under schedule 'H' as per the enclosed chart for their liability." In view of th .....

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..... gards this ground, we find that though no specific substantial question of law was framed, but the question of law, which was involved in the matter, was as to whether the Customs, Excise & Service Tax Appellate Tribunal could have pass an order in violation of the order passed by the Supreme Court. Thus, this substantial question of law was involved in the matter and taking note of the subsequent .....

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..... view, which is extremely limited. We find that the department itself having complied with the observations made by the Tribunal, and issued the letter dated 04.02.2013, if the appeal has been disposed of in terms of the said letter, this review petition is wholly unwarranted and is clear abuse of the process of law. In the circumstances, while dismissing this review petition, we impose cost of Rs .....

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