2024 (2) TMI 769 - SCH - Central Excise

Maintainability of SLP - Low tax effect - SSI exemption - dummy units - it was held by High Court that without issuing the SCN to the other units, the clearance of those units could not be combined with that of the Respondent - HELD THAT - In view of the low tax effect, it is not required to interfere with the impugned judgment passed by the High Court. The Special Leave Petitions are dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions due to low tax effect and declined to interfere with the impugned judgment passed by the High Court. Pending applications, if any, shall stand disposed of.