M/S Rajasthan State Beverages ... vs Commissioner Of Central Excise ...
2022 Latest Caselaw 1554 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

                 D.B. Civil Review Petition No. 11/2020

Commissioner Of Central Goods And Service Tax And Central
Excise
                                                                       ----Petitioner
                                        Versus
M/s Rajasthan State Beverages Corporation Ltd.
                                                                     ----Respondent

Connected With D.B. Civil Review Petition No. 110/2019 M/s Rajasthan State Beverages Corporation Ltd., Vitta Bhawan, Jaipur (Raj)

----Petitioner Versus Commissioner Of Central Excise And Service Tax, Commissionerate, Jaipur-I

----Respondent

For Petitioner(s) : Mr. Kinshuk Jain For Respondent(s) : Mr. PK Kasliwal

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SUDESH BANSAL

Order

15/02/2022

D.B. Civil Misc. Application No.1990/2019 in D.B. Civil Review Petition No. 110/2019:-

This review petition is filed by the revenue seeking recall and

review of a judgment dated 12.10.2017 passed by the Division

Bench of this Court in Central Excise Appeal No.12/2013. There is

delay of more than 600 days in filing the review application. In

order to explain such delay, in the application seeking

(2 of 2) [CRW-11/2020]

condonation, the revenue has given list of dates when the revenue

decided to and eventually filed an SLP against the judgment of the

Division Bench which SLP was finally dismissed on 16.07.2018. It

is stated that thereafter after examining the issues the Chief

Commissioner of Jaipur decided to file the review petition against

the judgment of the Division Bench.

In our view the explanation rendered by the revenue for long

delay of more than 600 days is totally unacceptable. Merely

because the revenue filed SLP before the Supreme Court, would

not save the period of limitation for filing review petition. It is not

a case where while dismissing the SLP the Supreme Court allowed

the revenue to file review before the High Court. The act of filing

review was thus a conscious decision after the SLP was dismissed.

The law of limitation requires that after reasonable period the

issues must be allowed to rest giving finality to the decisions of

the Courts.

It appears that this review petition was filed primarily

because in a subsequent Central Excise Appeal No.105/2018 the

Division Bench has dismissed the revenue appeal relying on the

present judgment. Be that as it may, there be no explanation

whatsoever for filing review application after long delay, the delay

condonation application is dismissed.

Resultantly the review application is also dismissed.

D.B. Civil Review Petition No. 11/2020:-

List on 08.03.2022.

(SUDESH BANSAL),J (AKIL KURESHI),CJ

N.Gandhi/11 & 10

Powered by TCPDF (www.tcpdf.org)