2018 (6) TMI 1354 - SCH - Central Excise

Natural justice - opportunity to the noticee to cross examine the witnesses - rehearing of case - error apparent on the face of record - the decision in the case of PRINCIPAL COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX VERSUS M.S.S. FOODS PROCESSORS, M/S ELORA TOBACCO CO. LTD., KISHORE WADHWANI 2017 (7) TMI 987 - MADHYA PRADESH HIGH COURT contested - Held that - the decision in the above case upheld - Exemption from filing certified copy of the impugned order is granted - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions after hearing the petitioner's counsel and reviewing relevant material. Delay was condoned and exemption from filing certified copy of the impugned order was granted. Justices Ranjan Gogoi and R. Banumathi delivered the order.