VIP Industries Ltd. Vs. CCE (Bombay High Court) –High Court has [de hors of the provisions of the Central Excise Act, 1944] power to review its own decision rendered in appeal filed under the Act. Ordinary Courts which have been seized of a dispute in respect of a legal right or liability under a special enactment, should be regarded as having power to adjudicate such dispute according to the ordinary rules of practice and procedure which would include the power to review judgements and orders.
Even in the absence of an express provision in the Act conferring the power of review, this Court has a power to review its decision. One of the grounds for review is an error apparent on the face of record and where a statute has been amended retrospectively, a judgement applying the un amended law would constitute an error apparent on the face of record.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY.
ORDINARY ORIGINAL CIVIL JURISDICTION
REVIEW PETITION NO. 33 OF 2010
IN
NOTICE OF MOTION NO. 2482 OF 2008
IN
CENTRAL EXCISE APPEAL NO. 136 OF 2009.
RPA NO. 33/2010.
VIP Industries Ltd.,
a company duly registered under Companies Act, 1956 and having its office at 78A, MIDC Estate, Satpur Nashik – 422 007, Maharashtra.….PETITIONER.
VERSUS
The Commissioner of Central Excise,
Kendriya Rajaswa Bhawan, Gadkari Chowk, Old Agra Road, Nashik – 422 002, Maharashtra. ….RESPONDENT.
