Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2024 (4) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (4) TMI 1093 - SCH - Central ExciseMaintainability of SLP - petitioners do not press this special leave petition and they intend to file a Review Petition before the High Court - not given scope to participate in the hearing - violation of principles of natural justice - it was held by High Court that if the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the fact to the notice of the CESTAT with regard to laches of the authority, in that event the CESTAT could have considered the same. Without doing so, the petitioners having approached this Court, the writ petition is not maintainable. HELD THAT - The special leave petition is dismissed as not pressed with the aforesaid liberty - In the alternative, liberty is also reserved to the petitioners herein to file an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) within a period of one month from today.
The Supreme Court dismissed the special leave petition as not pressed, granting the petitioners the liberty to file a Review Petition before the High Court or an appeal before the CESTAT within one month without limitation issues. Pending applications were disposed of.
|