TMI Blog2017 (4) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... ched to the Hon’ble Supreme Court who vide its order dated 4-1-2008 observed that the exemption was not admissible for the purpose of re-computation - In the instant case, the Commissioner by its impugned order has implemented the direction of the Hon’ble Supreme Court and computed the duty. There is no calculation mistake in duty. When it is so, then we find no reason to interfere with the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Notification No. 130/82-C.E., dated 20-4-1982 but since power was used in lifting of water and also for transferring of fabrics, so, the exemption was not allowed. Finally, the matter reached to the Hon ble Supreme Court who vide its order dated 4-1-2008 observed that the exemption was not admissible for the purpose of re-computation. The matter was remanded to the Commissioner for determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order was passed by the Hon ble Supreme Court on 4-1-2008 is per incurium. 5. After hearing the rival submissions we are of the view that the order passed by the Hon ble Supreme Court has been implemented as the order of the Hon ble Supreme Court is always a law. If it was per incurium, the liberty was with the assessee to approach the Hon ble Supreme Court in the miscellaneous application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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