2012 (8) TMI 906 - SCH - Central Excise

Benefit of Small Scale Exemption - Clandestine removal of goods - Supreme Court dismissed the appeal of assessee filed against the decision of High Court 2012 (5) TMI 577 - PUNJAB AND HARYANA HIGH COURT , finding no ground to interfere in the decision of the high court wherein high court upheld the Tribunal s findings. However, Supreme Court directed that if the petitioner complies with the previous order of Tribunal, the order of stay as well as petitioner s appeal shall be revived and disposed of on merits.

Summary

The Supreme Court dismissed the special leave petition but directed the petitioner to comply with the order dated 24-1-2012 by the Customs, Excise and Service Tax Appellate Tribunal before 25th September, 2012 for revival of the stay order and appeal.