2017 (10) TMI 1668 - SCH - Central Excise

Benefit of Cenvat credit given solely on the basis of photocopies of the documents - it was held by High Court that We do not see that any question of law much less any substantial question of law arises for decision in this appeal under Section 35G of the Central Excise Act 1944. HELD THAT - In the facts of the case it is required to interfere. Questions of law arising however are kept open for decision in an appropriate case. SLP disposed off.

Summary

Summary of Supreme Court Judgment:

The Supreme Court of India, presided over by Hon'ble Mr. Justice Ranjan Gogoi and Hon'ble Mr. Justice Navin Sinha, addressed a Special Leave Petition. Representing the petitioner were Mr. Tushar Mehta, ASG, and other legal advocates. No representation was present for the respondent.

Key decisions included:
- The Court condoned the delay in filing.
- An exemption was granted from filing a certified copy of the impugned order.
- The Court expressed an inclination to interfere based on the facts of the case but noted that "questions of law arising, however, are kept open for decision in an appropriate case."

The Special Leave Petition was ultimately disposed of under these terms.