2021 (2) TMI 1348 - SCH - Central Excise

Seeking explanation of delay of 1719 days - revenue had moved the Karnataka High Court in September, 2016 and it was only in March, 2020 that the appeal was dismissed on the ground that the appeal has to be filed before this Court - HELD THAT - Keeping the issue of jurisdiction open, even on merits, in the facts of this case, no interference is warranted since the clarificatory notification was issued on 1 March, 2008 and the clearances in this case were effected admittedly prior thereto. Moreover, the Tribunal has observed that the demand against the respondents could be sustained for a period of one year prior to the issuance of the notice to show cause. There are no merit in the appeal. The appeal is, therefore, dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court of India dismissed the appeal due to a delay of 1719 days and on merits. The issue of jurisdiction was kept open. The clarificatory notification was issued on 1 March, 2008, and clearances were made before that date. The demand against the respondents could be sustained for a year prior to the notice. Pending applications were disposed of.