(A.M. Khanwilkar and J.B. Pardiwala, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 16044/2020, decided on July 14, 2022
MS. Dharampal Premchand Ltd. and Another __________ Petitioner(s);
v.
Commissioner of Central Excise Shillong and Others __ Respondent(s).
(For Admission and I.R.)
Petition(s) for Special Leave to Appeal (C) No(s). 16044/2020 and WA No. 10/2016
The Order of the court was delivered by
Order
1. Two broad points have been urged before us.
2. The first is that the statement made by the learned 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 v. Unicorn Industries reported in 2019 (10) SCC 575 is incorrect. As a matter of fact, in the peculiar facts of the present case, it was possible to distinguish the said decision, including because of application of different notification.
3. The second point raised is that, in any case, the decision of this Court in Union of India v. Unicorn Industries (supra) is per incuriam and requires reconsideration.
4. In deference to the observation made by the Court, Mr. Arvind Datar, learned senior counsel appearing for the petitioner(s) would submit that he has advised the petitioner(s) to first explore the remedy of review petition before the High Court limited to the first contention noted above, namely, that the decision in Unicorn (Supra) is distinguishable in the fact situation of the present case.
5. We permit the petitioner(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) to urge that the decision of Unicorn (Supra) requires reconsideration.
6. We make it clear that we are not expressing any opinion about the correctness of the submission made even in respect of the second point urged before us by the petitioner(s).
7. The special leave petition is disposed of accordingly.
8. Pending applications, if any, stand disposed of.
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