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Commissioner Of Central Excise Jaipur I vs M/S Rambagh Palace Hotels Pvt. Ltd. Th. ... on 27 April, 2018

Bench: J. Chelameswar, Sanjay Kishan Kaul

     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.

13:23:55 IST The instant Special Leave Petition is dismissed.

     (OM PARKASH SHARMA)                                                          (RAJINDER KAUR)
          AR CUM PS                                                                BRANCH OFFICER