2025 (1) TMI 340 - SCH - Central Excise

Exemption from Duty - Wrongful availment of N/N. 12/2012-CE dated 17.03.2012 - food preparation supplied to Women Industrial Co-Operative Societies intended for free distribution to the economically weaker sections of the society - it was held by CESTAT that 'The demand of Central Excise duty along with interest and penalty confirmed in the impugned order is set aside.' HELD THAT - There is no merit in these appeals and the same are accordingly dismissed.

Summary

The Supreme Court, with Justices Abhay S. Oka and Augustine George Masih presiding, reviewed the appeals against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The Court, after hearing arguments from senior counsel for the appellant and considering the case details, found "no merit in these appeals." Consequently, the appeals were dismissed, and the delay in filing was condoned.