1981 (9) TMI 124 - HC - Central Excise

Summary

The High Court of Bombay dismissed the petition of a Private Limited Company manufacturing aluminum rods and cables, regarding duty credit under Rule 56-A of the Central Excise Rules. The court upheld the objection of serious delay in approaching the court, as the petitioners filed the petition one year after the revisional authority's order and took five years for admission. Since the factory was closed in 1977, the petition was dismissed with no costs.