2024 (4) TMI 1092 - SCH - Central Excise

Maintainability of review petition - time limitation - Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - motor vehicles described in sub-headings 8702.10 and 8702.90 of Heading 87.02 - the SC held that given the structure of the statute which clearly comprehends Entry 87.02 by specifically referring to Headings 8702.10 and 8702.90); that the activity carried on by the appellant results in a finished product i.e. useable buses, the appellant s contention that fabrication does not amount to manufacture, does not merit consideration. HELD THAT - There is an inordinate delay of 389, 390 and 389 days, respectively, in filing the present review petitions - there are no good ground and reason to review the order dated 11.01.2023. The review petitions are dismissed on the ground of delay, as well as, on merits.

Summary

The Supreme Court rejected the prayer for open Court hearing of the review petitions due to an inordinate delay of 389, 390, and 389 days in filing them. After reviewing the petitions and enclosed documents, the Court found no good ground to review the order dated 11.01.2023. Therefore, the review petitions were dismissed on the grounds of delay and merits, and any pending applications were disposed of.