2014 (2) TMI 1304

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....Advocates, for the Respondent. ORDER [Order per : R.M. Doshit, C.J. (Oral)]. - This Petition under Article 226 of the Constitution has been filed by one Lumbini Beverages Private Limited to challenge the Circular dated 1st January, 2013 issued by the Government of India, Department of Revenue, Central Board of Excise and Customs, New Delhi, in respect of recovery of outstanding dues of the Gover....

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.... the Bombay High Court. 3. We are unable to agree with the Rajasthan High Court. The impugned circular records the legal consequences of pending demand in case the challenge to the demand has failed or pending the appeal no stay has been granted by the concerned forum. What is recorded in the circular are mere legal consequences when a challenge to a demand has been rejected by the concerned....