2023 (6) TMI 756 - SC - Central Excise

Condonation of delay of 109 days in filing appeal - Waiver of Penalty - attempt made by the present appellant to seek reopening of all the issues was declined by the Tribunal with reference to the fact that earlier challenge by the Revenue to the order dated 22-3-2018 was limited to the question of penalty - HELD THAT - The Tribunal, ultimately proceeded to reject the appeal by its order dated 9-11-2021. The said order dated 9-11-2021 was questioned by the appellant before the High Court in Central Excise Appeal No. 1 of 2022, which was considered and dismissed by the High Court by its order in M/S. MEGHALAYA CAST AND ALLOYS PVT. LTD. VERSUS THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE 2022 (4) TMI 731 - MEGHALAYA HIGH COURT while again noticing the limited scope of the appeal and while endorsing the findings of the Tribunal. As against the aforesaid order of the Meghalaya High Court, the petition filed by the present appellant is dismissed seeking special leave to appeal today by a separate order. Taking the totality of the facts and circumstances into account, there are no reason to condone the delay in filing of the present appeal against the said previous order dated 22-3-2018 nor there are any substance in the appeal on its merits - appeal dismissed.

Summary

Issues:
Appeal time-barred by 109 days, challenge to order confirming duty but waiving penalty, Revenue's appeal to High Court, appellant's attempt to reopen issues, Tribunal's rejection of appeal, High Court's dismissal, Supreme Court's consideration of petition for special leave, delay in filing appeal, dismissal of appeal on grounds of delay and merits.

Analysis:
The Supreme Court considered an appeal that was reportedly time-barred by 109 days. The appellant sought to challenge the order passed by the Customs, Excise & Service Tax Appellate Tribunal, confirming the demand of duty but waiving the penalty imposed against it. The Tribunal's order on the penalty issue was questioned by the Revenue in an appeal before the High Court, which allowed the appeal and restored the question for reconsideration by the Tribunal. The appellant's attempt to reopen all issues was declined by the Tribunal, as the earlier challenge by the Revenue was limited to the question of penalty. The Tribunal ultimately rejected the appeal, which was then taken to the High Court by the appellant. The High Court dismissed the appeal, noting the limited scope of the appeal and endorsing the Tribunal's findings.

The Supreme Court, considering the order of the High Court, dismissed the petition filed by the appellant seeking special leave to appeal. The Court found no reason to condone the delay in filing the present appeal against the previous order dated 22-3-2018 and also found no substance in the appeal on its merits. Consequently, the appeal was dismissed on the grounds of delay as well as on merits. All pending applications were disposed of as a result of this judgment.