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COMMISSIONER OF CENTRAL EXCISE JAIPUR I v. M/S RAMBAGH PALACE HOTELS PVT. LTD. TH. MANAGING DIRECTOR

Supreme Court of India | Diary 10249/2018

Status

ROP - of Main Case

Decided On

27-04-2018

Bench

HON'BLE MR. JUSTICE J. CHELAMESWAR and HON'BLE MR. JUSTICE SANJAY KISHAN KAUL

Petitioner

COMMISSIONER OF CENTRAL EXCISE JAIPUR I

Respondent

M/S RAMBAGH PALACE HOTELS PVT. LTD. TH. MANAGING DIRECTOR

Primary Holding

Where the disputed tax amount falls below the monetary threshold prescribed in departmental circulars, such circulars bind the department and bars it from pursuing litigation irrespective of penalty and interest.

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Full Judgment Text

ITEM NO.9 COURT NO.2 SECTION XV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10249/2018 (Arising out of impugned final judgment and order dated 08-11-2017 in DBCEA No. 20/2012 passed by the High Court Of Judicature For Rajasthan At Jaipur) COMMISSIONER OF CENTRAL EXCISE JAIPUR I Petitioner(s) VERSUS M/S RAMBAGH PALACE HOTELS PVT. LTD. TH. MANAGING DIRECTOR Respondent(s) (FOR ADMISSION and I.R. and IA No.50841/2018-CONDONATION OF DELAY IN FILING ) Date : 27-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Sandeep Sethi,ASG Ms. Rukhsana Choudhury,Adv. Ms. Nisha Bagchi,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Sanjay Jhanwar,Adv. Mr. Tarun Gupta, AOR UPON hearing the counsel the Court made the following O R D E R In the facts of the present case, the tax amount is below the limit of Rs.25 lakhs as laid down in the circulars of the respondents, excluding penalty and interest. On a reading of the circulars, we are unable to accept the submission of learned Additional Solicitor General that the Circular would not have an application in the given facts of the case. The instant Special Leave Petition is dismissed. (OM PARKASH SHARMA) (RAJINDER KAUR) AR CUM PS BRANCH OFFICER

ITEM NO.56 COURT NO.2 SECTION XV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10249/2018 (Arising out of impugned final judgment and order dated 08-11-2017 in DBCEA No. 20/2012 passed by the High Court Of Judicature For Rajasthan At Jaipur) COMMISSIONER OF CENTRAL EXCISE JAIPUR I Petitioner(s) VERSUS M/S RAMBAGH PALACE HOTELS PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.50841/2018-CONDONATION OF DELAY IN FILING) Date : 20-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Sandeep Sethi,ASG Ms. Sunita Rani,Adv. Ms. Rukhsana Choudhary,Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Tarun Gupta, AOR UPON hearing the counsel the Court made the following O R D E R List on 27 th April, 2018. (OM PARKASH SHARMA) (RAJINDER KAUR) AR CUM PS BRANCH OFFICER

ITEM NO.20 COURT NO.2 SECTION XV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10249/2018 (Arising out of impugned final judgment and order dated 08-11-2017 in DBCEA No. 20/2012 passed by the High Court Of Judicature For Rajasthan at Jaipur) COMMISSIONER OF CENTRAL EXCISE JAIPUR I Petitioner(s) VERSUS M/S RAMBAGH PALACE HOTELS PVT. LTD. TH. MANAGING DIRECTOR Respondent(s) (IA No.50841/2018-CONDONATION OF DELAY IN FILING SLP) Date : 16-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE J. CHELAMESWAR HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. Sandeep Sethi, ASG Ms. Sunita Rani Singh, Adv. Ms. Rukhsana Choudhary, Adv. Mr. Baij Nath Patel, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. S. Jhanwar, Adv. Mr. Tarun Gupta, AOR UPON hearing the counsel the Court made the following O R D E R List on Friday, the 20 th April, 2018. (DEEPAK MANSUKHANI) (RAJINDER KAUR) AR CUM PS COURT MASTER

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