TMI Blog2022 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... er(s) to file such review petition making it clear that we are not expressing any opinion either way on the correctness of this submission. If that issue is answered against the petitioner(s), the petitioner(s) may take up the matter before this Court to challenge the view taken by the High Court in review petition and in which proceedings (before this Court), it will be open to the petitioner(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for the petitioner before the High Court that the subject matter of this proceeding is squarely answered against the petitioner(s) in case of Union of India & Ors. v. Unicorn Industries reported in 2019 (10) SCC 575 = 2019 (368) E.L.T. 202 (S.C.) is incorrect. As a matter of fact, in the peculiar facts of the present case, it was possible to distinguish the said decision, including becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. If that issue is answered against the petitioner(s), the petitioner(s) may take up the matter before this Court to challenge the view taken by the High Court in review petition and in which proceedings (before this Court), it will be open to the petitioner(s) to urge that the decision of Unicorn (Supra) requires reconsideration. 6. We make it clear that we are not expressing any opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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