(A.M. Khanwilkar and Sanjiv Khanna, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 26657/2019, decided on July 15, 2021
Rasoi Limited and Another __________________________ Petitioner(s);
v.
Union of India and Others _________________________ Respondent(s).
(IA No. 171231/2019 – Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 26657/2019; MAT No. 1007/2018; and IA No. 171231/2019
The Order of the court was delivered by
Order
1. Heard learned counsel for the parties.
2. The view taken by the High Court in reference to the Notification No. 45/89-CE (NT) dated 11.10.1989 is a possible view.
3. The learned counsel for the petitioner, however, has now placed reliance on the Circular No. 651/42/2002-CX 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.
4. 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.
5. Besides this, nothing more is required to be said.
6. The claim set up in the Writ Petition, therefore, has been rightly negated by the High Court.
7. The Special Leave Petition is disposed of accordingly.
8. Pending applications, if any, stand disposed of.
———
