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A72 EXCISE LAW TIMES [ Vol. 372

12. The said jurisdiction because of its very nature has attracted the termi-
nology of curative jurisdiction. The procedural steps with regard to filing and
disposal of applications invoking the curative jurisdiction, termed as curative
petitions, have also been laid down in paragraphs 52 and 53 of the report of
Syed Shah Mohammed Quadri, J. in Rupa Ashok Hurra (AIR 2002 SC 1771)
(supra) which now finds mention in Order XLVIII of the Supreme Court
Rules, 2013..”
[Ashiq Hussain Faktoo v. Union of India - AIR 2016 SC 4033]
Conclusion
It emerges from the above that curative jurisdiction is available even af-
ter review petition has been dismissed. That is, finality of any order/decision is
subject to review/curative applications, because justice has been held to prevail
over the principle of finality of the judgment/decision/order of Hon’ble Su-
preme Court. However, it is a fact that any final decision/order is reviewed only
on very limited grounds and under curative jurisdiction any final order is further
reviewed also on very limited grounds. In other words, scope of review and cu-
rative stages get narrower. Hence, a decision/order passed by Hon’ble Supreme
Court becomes nearly final. Thus, it requires efforts to strengthen the argument
at the appellate stage. It is more important in taxation matters on the part of De-
partment of Revenue, keeping in view the importance of the precious revenue in
public interest.
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