2018 (10) TMI 471 - SC - Central Excise

Scope of Remand - demand based on alleged purchases of Cotton Canvas Bags - Held that - The petitioners are given liberty to file review petition before the High Court, if so advised - SLP dismissed as withdrawn.

Summary

Issues:
Interference with High Court's view on contentions raised by petitioners, consideration of other aspects not addressed by High Court, liberty to file review petition.

Interference with High Court's View:
The Supreme Court, comprising of Hon'ble Mr. Justice A. M. Khanwilkar and Hon'ble Mr. Justice L. Nageswara Rao, stated that they are not inclined to interfere with the view taken by the High Court regarding two contentions raised by the petitioners. This decision was based on the articulation in paragraph 7 of the impugned judgment, indicating a deference to the High Court's findings on these specific issues.

Consideration of Other Aspects:
The learned Senior Counsel representing the petitioners highlighted that the High Court did not take into consideration certain other aspects that were argued by the petitioners. Specifically, in a previous Tribunal order, a demand related to alleged purchases of Cotton Canvas Bags amounting to ?2,38,17,528 was disputed by the petitioners. The Tribunal had remanded the matter to the original authority for restricting the demand based on "production capacity." The Supreme Court acknowledged these unaddressed aspects and granted the petitioners the liberty to file a review petition before the High Court, if they choose to do so.

Liberty to File Review Petition:
In conclusion, the Supreme Court dismissed the special leave petition as withdrawn, while explicitly stating that no opinion was expressed on the merits of the contentions in the potential review petition. The petitioners were granted the liberty to file a review petition before the High Court, providing them with an avenue to further address the unconsidered aspects and seek redressal through the appropriate legal process.