2019 (12) TMI 805 - SCH - Central Excise

100% EOU - Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - it was held by High Court that the substantial question of law is answered in favour of the appellant that the CESTAT committed fundamental error in construing the Exemption Notification as directory by condoning the lapse on the part of the assessee in destroying the manufactured goods outside the unit without permission of the concerned Authority. HELD THAT - The SLP need not be entertained - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition under Article 136 of the Constitution of India. Delay was condoned, and pending applications were disposed of.