Demand under Central Excise —– The review applicant filed challenging the SCN dated 26.06.2020. The counsel for the applicant reiterated all the contentions set out in the review petition. He placed reliance upon the decision of the Hon'ble Supreme Court in Canon India Private Ltd., Vs. Commissioner of Customs. The court observed that it cannot be a ground for reviewing the order passed by this Court.

Held that:- The Hon’ble High Court dismissed the review application.