2018 (6) TMI 1424 - SCH - Central Excise

Denial of area based exemption - manpower recruitment agency or manufacturer of goods - benefit of notification No.214/86-CE was deniable to it not being a job worker - the decision in the case of M/S VASANTHAM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE CHANDIGARH 2014 (12) TMI 953 - CESTAT NEW DELHI contested - Held that - There is no merit in the present appeal - appeal dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Civil Appeal due to a delay of 1022 days with no satisfactory explanation provided. The appeal was found to have no merit and was refused admission. The Revenue can still raise issues regarding the respondent-assessee's entitlement before the adjudicating authority.