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<h1>Review Petition Dismissed: Finance Act Upheld, SC Judgment Distinguished</h1> <h3>Amin Merchant Versus The Chairman, Central Board of Excise and Revenue and others</h3> The Bombay HC dismissed the Review Petition, upholding the authoritative nature of the law enacted by Parliament in the Finance Act and finding no ... - The Bombay High Court dismissed the Review Petition, stating that the law as enacted by Parliament in the Finance Act is authoritative, and no error apparent on record was found. The judgment of the Supreme Court in B.K. Industries v. Union of India was cited but deemed distinguishable by the Petitioner.