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2023 (6) TMI 756 - SC - Central ExciseCondonation of delay of 109 days in filing appeal - Waiver of Penalty - attempt made by the present appellant to seek reopening of all the issues was declined by the Tribunal with reference to the fact that earlier challenge by the Revenue to the order dated 22-3-2018 was limited to the question of penalty - HELD THAT:- The Tribunal, ultimately proceeded to reject the appeal by its order dated 9-11-2021. The said order dated 9-11-2021 was questioned by the appellant before the High Court in Central Excise Appeal No. 1 of 2022, which was considered and dismissed by the High Court by its order in M/S. MEGHALAYA CAST AND ALLOYS PVT. LTD. VERSUS THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE [2022 (4) TMI 731 - MEGHALAYA HIGH COURT] while again noticing the limited scope of the appeal and while endorsing the findings of the Tribunal. As against the aforesaid order of the Meghalaya High Court, the petition filed by the present appellant is dismissed seeking special leave to appeal today by a separate order. Taking the totality of the facts and circumstances into account, there are no reason to condone the delay in filing of the present appeal against the said previous order dated 22-3-2018 nor there are any substance in the appeal on its merits - appeal dismissed.
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