Rajasthan High Court - Jaipur
Carlsberg India Private Limited vs State Of Rajasthan on 3 August, 2021
(1 of 2) [CW-8236/2021]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Civil Writ Petition No.8236/2021
Carlsberg India Private Limited
----Petitioner
Versus
State Of Rajasthan & Others
----Respondent
For Petitioner(s) : Mr. Sandeep Chilana with Mr. Shobhit Tiwari For Respondent(s) :
HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 03/08/2021 Learned counsel for the petitioner submits that the penalty imposed regarding demand of excise duty of Rs.2.2 crore has been passed without giving fair and proper opportunity to the petitioner. Learned counsel submits that District Excise Officer had asked the Assistant Excise Officer to conduct an inquiry, however, he has without giving an opportunity of hearing to the petitioner passed an order on 23.06.2021 directing for depositing an amount of Rs.2.2 crore as excise duty on the basis of an audit para. Learned counsel submits that the entries from statutory RB-4 Register were correct and it was only a human error in not recording the same in the BBT Register. The actual stock of the concerned beer was present at the site and the allegations/presumption by the CAG that the uncounted beer from the breweries without notice to the Department is erroneous presumption.
I have considered the submissions.
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(2 of 2) [CW-8236/2021] Issue notice of the writ petition as well as stay application, returnable within six weeks.
Taking into consideration the demand raised, this court orders that if the petitioner deposits 50% of the amount of excise duty as demanded i.e. a sum of Rs.1.1 crore with the Department, no coercive steps proposed in the notice dated 23.06.2021 shall be taken against the petitioner.
(SANJEEV PRAKASH SHARMA),J Karan/61 (Downloaded on 04/08/2021 at 10:11:43 PM) Powered by TCPDF (www.tcpdf.org)