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2010 (10) TMI 971 - CALCUTTA HIGH COURTReview application against ex parte decree - Held that:- It is for the first time contended in the application for review by the petitioner that there was a concluded contract between the parties and the rate, as quoted, was inclusive of excise duty and other taxes and after acceptance of the unit price which is inclusive of excise duty, the opposite party in effect has given a go-bye to clause 10 of the general condition of contract. The said order was further sought to be reviewed on another ground that the opposite party being state cannot stand on twofolds i.e. on one hand accepting the quotation which is inclusive of the excise duty and on the other hand after coming to know that the petitioner has got the exemption on excise duty, asking for refund of the excise duty. Another ground which was taken in the review application is that subsequent to the passing of an ex parte decree the competent authority under the Central Excise Act, 1944 has held that the petitioner has not charged any extra amount as Central Excise duty. The discovery of a new and important matter or an evidence does not mean the discovery of a matter or evidence subsequent to the passing of the decree otherwise the next sentence “after the exercise of the due diligence was not within his knowledge or could not be produced by him at the time within the decree was passed” shall render superfluous. Thus once a case is decided it is hardly permissible to review that decision merely on the ground that subsequent to the said decision some other decisions have to be taken. Revisional application dismissed.
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