TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Civil review petition dismissed as earlier judgment attained finality and no error apparent on face of record</h1> <h3>Commissioner of Central Goods And Service Tax And Central Excise, Jaipur Versus M/s Rajasthan State Beverages Corporation Ltd.,</h3> HC dismissed the civil review petition, holding the Division Bench's reliance on an earlier HC decision was proper because that judgment had attained ... Seeking review/recalling of the order - scope of review - error apparent on the face of record or not - HELD THAT:- Vide order dated 27.11.2019, Division Bench referring to decision of this Court in D.B. Central Excise Appeal No. 12/2013 [2017 (11) TMI 1112 - RAJASTHAN HIGH COURT], held that the issue involved in the case is no longer res-integra, as the judgment passed in D.B. Central Excise Appeal No. 12/2013 has attained finality and as Special Leave Petition preferred by the revenue stands dismissed. The scope of review is limited. As on 27.11.2019, the order on which reliance was placed by the Division Bench had attained finality, thus no error apparent on the face of the record is made out to entertain the present Civil Review Petition. The present Civil Review Petition is dismissed. Petitioner filed a Civil Review Petition seeking recall of the Division Bench order dated 27.11.2019 in D.B. Central Excise Appeal No. 105/2018. The impugned order relied on this Court's decision in D.B. Central Excise Appeal No. 12/2013, which itself had referenced the Chhattisgarh High Court decision in Union of India v. M/s. Chhattisgarh Estate Beverages Corporation (Tax Case No. 06/2009). The petitioner noted that the Apex Court later disposed of the related matter. Respondent pointed out that, as of 27.11.2019, the earlier Division Bench order dated 12.10.2017 had been affirmed by the Apex Court and the Special Leave Petition was dismissed. The court held the question was 'no longer res-integra,' the relied-upon judgment had 'attained finality,' and the scope of review is limited; therefore no 'error apparent on the face of the record' was shown. Civil Review Petition dismissed.
TaxTMI 
TaxTMI 
