Commissioner CGST And Central Excise vs. Mahima Fibres PVT. LTD.

Held

The Court held that there was no error apparent on the face of the record that called for any interference with the order dated 28.8.2018. The reasoning was based on the absence of any such apparent error. Consequently, the review petition was dismissed. The operative direction was the dismissal of the review petition. No issues were expressly left undecided.

Facts

The petitioner, Commissioner CGST and Central Excise, filed a review petition seeking to review an order dated August 28, 2018, passed by a Division Bench of the High Court in Central Excise Appeal No. 25 of 2018. In that order, the objection of the respondent, Mahima Fibres Pvt. Ltd., was accepted, and the appeal was disposed of with liberty granted to the petitioner to challenge the same by filing an appeal under Section 35-L of the Central Excise Act, 1944, before the Apex Court. The review petition was filed before the same High Court.

Key Issues

1. Whether there is any error apparent on the face of the record in the order dated 28.8.2018 passed by the Division Bench, warranting review? The petitioner contended that the previous order was erroneous and sought its review. The respondent did not file any specific arguments recorded in this judgment. The Court considered the previous order and the grounds for review.