2014 (10) TMI 774 - SCH - Central Excise

Appeal against the decision of high Court - Applicant withdrawn the matter before the supreme court to pursue matter before Commissioner with an application for condonation of delay - High Court 2012 (3) TMI 326 - Delhi High Court has held that Wire mesh manufactured by the petitioner even if sold to a poultry farmer for assembling of cages for poultry or battery of such cages cannot qualify as machinery under heading 84.36 and would be an article of iron and steel wire within the meaning of heading 7314.

Summary

The Supreme Court dismissed a special leave petition as not pressed, allowing the petitioner to file an appeal under the Central Excise Act, 1944 with an application for condonation of delay. The Court clarified that the decision on condonation of delay would be left to the Commissioner (Appeals) and that the appeal would be considered on its own merits.