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Supreme Court - Daily Orders

Rasoi Limited vs Union Of India on 15 July, 2021

Bench: A.M. Khanwilkar, Sanjiv Khanna

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     ITEM NO.16                  Court 4 (Video Conferencing)                  SECTION XVI

                                 S U P R E M E C O U R T O F            I N D I A
                                         RECORD OF PROCEEDINGS

     Petition(s) for Special Leave to Appeal (C) No(s).26657/2019

     (Arising out of impugned final judgment and order dated 21-08-2019
     in MAT No. 1007/2018 passed by the High Court At Calcutta)

     RASOI LIMITED & ANR.                                                    Petitioner(s)
                                                       VERSUS

     UNION OF INDIA & ORS.                                                   Respondent(s)

     (IA No. 171231/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED
     JUDGMENT)

     Date : 15-07-2021 These matters were called on for hearing today.

     CORAM :
                            HON'BLE MR. JUSTICE A.M. KHANWILKAR
                            HON'BLE MR. JUSTICE SANJIV KHANNA


     For Petitioner(s)                   Mr. S. Ganesh, Sr. Adv.
                                         Mr. Ayush A. Mehrotra, Adv.
                                         Mr. Upkar Agrawal, Adv.
                                         M/S. Khaitan & Co., AOR

     For Respondent(s)                   Mr.   Aman Lekhi, ASG
                                         Mr.   Harish Pandey, Adv.
                                         Ms.   Preeti Rani, ADv.
                                         Ms.   Archana Pathak Dave, Adv.
                                         Mr.   M.K. Maroria, AOR


                             UPON hearing the counsel the Court made the following
                                                O R D E R

Heard learned counsel for the parties. The view taken by the High Court in reference to the Notification No. 45/89-CE (NT) dated 11.10.1989 is a Signature Not Verified possible view.

DEEPAK SINGH Date: 2021.07.17 14:12:25 IST Reason:

The learned counsel for the petitioner, however, has now placed reliance on the Circular No. 651/42/2002-CX  2 dated 07.08.2002 (Annexure P-3). That circular, in our opinion, has no application to the facts of this case. It pertains to the issue of applicability of Section 11D of the Central Excise Act, 1944 (for short, 'the Act') and the subject of cash recovery of Money Credit Scheme thereunder.

Much emphasis was placed on the last sentence appearing in the said circular, which predicates that the manufacturer is utilized to pay duty on any finished excisable product and which duty is collected from the buyer. This expression, though, wide enough but cannot travel beyond Section 11D of the Act and in reference to the Board Circular bearing No. 216/50/96-CS dated 04.06.1996, referred to in the stated circular dated 07.08.2002.

Besides this, nothing more is required to be said. The claim set up in the Writ Petition, therefore, has been rightly negated by the High Court.

The Special Leave Petition is disposed of accordingly.

Pending applications, if any, stand disposed of.

(DEEPAK SINGH)                                             (ANITA RANI AHUJA)
COURT MASTER (SH)                                         ASSISTANT REGISTRAR