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Judgment
V. Gopala Gowda, J.—This review petition is filed by the department seeking to review the order dated 26-5-2008 passed in C.E.A. 42/2006 placing reliance upon Sections 116 and 117 of Finance Act, 2000 and the decision reported in Gujarat Ambuja Cements Ltd. and Another Vs. Union of India (UOI) and Another, Learned Counsel for the petitioner relied upon Section 117 of the Act which validated the action taken by the Department from 16-7-1997 and ending with the day on which the Finance Act, 2000 received the assent.
There is a delay of 1 day in filing this review petition and I.A.I./08 is filed to condone the same.
As could be seen, action was taken by the department on 18-1-2000 which is earlier to the day of receiving assent on 12-5-2000 to the above amended provisions of the Finance Act, therefore Section 117(1) of the Act has no application to the facts of the case. Applying the decision of the Apex Court reported in 1999 (112) E.L.T. 365 the appeal was dismissed. Hence, there is no ground to review the judgment. However, the date of receipt of assent of President is wrongly mentioned as 12-5-2005 in the order sought to be reviewed and it shall be read as 12-5-2000.
Subject to the above, I.A.I./08 is rejected and the review petition is dismissed