ASSISTANT COLLECTOR OF CENTRAL EXCISE ANDOTHERS ETC. ETC. vs MADRAS RUBBER FACTORY LTD.

The Supreme Court allowed the review petitions filed by the petitioners under Article 137 of the Constitution, recalling the judgment dated December 20, 1986. The Court found prima facie inconsistencies in the previous judgment concerning certain items, referencing the law established in Union of India v. Bombay Tyres International Limited, [1984] 1 SCR 347. The Court emphasized that the points raised are of substantial public importance, warranting fresh consideration of the cases.