Judgment : S. Siri Jagan, J This review petition is filed by the State against the judgment of a Division Bench of this court in Writ appeal No.188/2008. The issue relates to payment of excise duty on wastage of spirit under the Abkari Act and Rules thereunder. This court found that the State is not entitled to recover excise duty on wastage of spirit, relying on the decisions of the Supreme Court on the subject. The State filed an appeal against the judgment, which is sought to be reviewed in this review petition, which was dismissed by the Supreme Court. The review petition is now filed on the ground that the question of law involved is still alive, insofar as, doubting the correctness of the earlier decisions, the Supreme Court has referred the matter for consideration of a larger bench. The review petition is filed along with a petition to condone the delay of 1193 days as well. We are of opinion that, since the judgment is in accordance with the law prevailing as on today and the matter has been finally concluded by the dismissal of the SLP filed by the State, the appellant has not made out any grounds for reviewing the judgment. In the above circumstances, the review petition is dismissed. Therefore, the C.M Application and the review petition are dismissed.