Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2012 (11) TMI SC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (11) TMI 375 - SC - Central Excise


Issues: Condonation of delay in filing special leave petition, Enquiry into responsibility for delay

In the judgment delivered by the Supreme Court of India, the court dismissed the special leave petition due to an inordinate delay of 317 days in filing it. The court found that no sufficient cause was made out for condonation of the delay. However, before concluding the matter, the court directed the Chairman of the Central Board of Excise and Customs to conduct an enquiry to fix responsibility on the officer(s) accountable for the delay in filing the petition. The court highlighted that despite the respondent serving a show cause notice to the Department in November 2010 and filing a counter affidavit in January 2011 regarding the same judgment, the special leave petition was only filed in June 2011. The court emphasized that the concerned Commissionerate could not claim ignorance of the impugned order passed by the Tribunal. The court instructed that the enquiry be completed within four weeks of receiving a copy of the order, and the Chairman was to submit the report within two weeks thereafter for the court's review. The office was directed to forward a copy of the order to the Chairman for compliance.

 

 

 

 

Quick Updates:Latest Updates