2013 (12) TMI 1518 - SCH - Central Excise

Denial of SSI Exemption - whether the benefit of Notification No. 175/86-C.E., dated 1-3-86 is available to the goods manufactured by them and whether the demand of Central Excise duty is hit by time limit specified in Section 11A(1) of the Central Excise Act.

Summary

The Supreme Court dismissed an appeal for non-prosecution because the notice for making alternative arrangements was returned with postal remarks "Left without address". Mr. J.K. Das, the Advocate-on-record for the appellant, was designated as a Senior Advocate.