2025 (1) TMI 339 - SCH - Central Excise

Interest on delayed refund - scope and ambit of Section 11 B and 11 BB of the Central Excise Act, 1944 and Section 35 F and 35 FF of the Central Excise Act, 1944 - Violation of principles of natural justice - failure to consider relevant facts - It is submitted that the impugned judgment does not take notice of the relevant facts, including the 6 years delay on the part of the respondent which has been condoned, as well as the statutory provisions, in terms of Section 11BB of the Central Excise Act, 1944 HELD THAT - Issue notice, returnable in the week commencing 24.03.2025. Stay of the operation of the impugned judgment till the next date of hearing granted in favor revenue

Summary

The Supreme Court, presided over by Chief Justice Sanjiv Khanna and Justice Sanjay Kumar, addressed the petition filed by the petitioner represented by Mr. N. Venkataraman and others. The Court condoned the delay in filing and noted that the impugned judgment failed to consider "relevant facts," particularly the "6 years' delay on the part of the respondent" and the statutory provisions under "Section 11BB of the Central Excise Act, 1944." The Court issued a notice, returnable in the week commencing March 24, 2025, and ordered that the notice be served by all modes, including dasti. Furthermore, the Court granted a stay on the operation of the impugned judgment until the next hearing date.