2026 (2) TMI 731

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....Advocate) Appeared For the Respondent : Shri P. Ganesan, Superintendent (AR) Appeared ORDER SOMESH ARORA: A sum of Rs. 1,30,911/- is involved as on duty, the matter was initially taken up for rejection as the duty involved is less than Rs. 2,00,000/- but at the insistence of the advocate that the matter is already covered in their own decision in the matter of Nangarjuna Construction L....

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....act that the matter had to go right up to the Hon'ble Supreme Court indicates that the issue was contentious in nature and further para 6 of the decision of the Coordinate Bench in their own case, took the view that the duty was not sustainable at least due to extended period and also because legal interpretation was involved. 3. Learned AR having gone through the decision and agrees that the w....