2025 (1) TMI 988 - SCH - Central Excise

Condonation of delay of 875 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant - Area based exemption - Ready Mix Concrete - exemption Notification No.12/2012-CE dated 17.03.2012 - it was held by CESTAT that The adjudicating authority had rightly extended the benefit of exemption notification in respect of Ready Mix Concrete (RMC) used by the assessee in their manufacturing premises for construction work hence the demand for the period April 2016 to June 2017 was rightly dropped by the adjudicating authority on the ground of its merit. HELD THAT - The Civil Appeals are accordingly dismissed on the ground of delay.

Summary

Supreme Court Judgment Summary:

In the matter before the Supreme Court, presided over by Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, the Civil Appeals were dismissed due to a "gross delay of 875 days in filing," which the appellant failed to satisfactorily explain. The dismissal was solely on the grounds of delay. Importantly, the Court noted that "the question of law, if any, is kept open," allowing for future consideration of any legal issues that may arise. All pending applications related to the case were also disposed of.