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2025 DAILYLAW 16052 (RAJ)

COMMISSIONER OF CENTRAL EXCISE v. M/S INDIA WATCH PARTS MANUFACTURES

CRW/20/2020 · 2025-03-05

Avneesh Jhingan, Maneesh Sharma

Review Petitionbody2025

Judgment text

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[2025:RJ-JP:9784-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No. 20/2020 Commissioner Of Central Excise, Jaipur-1, New Central Revenue Building, Statue Circle, Jaipur-302005 (Presently Commissioner Of Central Goods And Services Tax, Jaipur, New Central Revenue Building, Statue Circle, Jaipur-302005) ----Petitioner Versus M/s India Watch Parts Manufactures, D-468-E, Road No.9A, Vkia, Jaipur. ----Respondent For Petitioner(s) : Mr.Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 05/03/2025 1. An application (I.A. No.1/2025) has been filed seeking withdrawal of the petition in view of the circular dated 06.08.2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, however, liberty is sought for revival of the petition in case the matter falls within exception. 2. For the reasons mentioned therein, the application is allowed. 3. The petition is dismissed as withdrawn with liberty as prayed for. The question of law is kept open. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Monika/108