2025 (3) TMI 741 - SCH - Central Excise

Clandestine removal - Time limitation for issuance of SCN - issuance of show cause notice much belatedly on 28.9.2020 after invoking the extended period despite starting the investigation in the month of May 2016 itself - suppression of facts or not - discharge of burden of establishing beyond reasonable doubt the clandestine manufacture and removal of alleged assembled T.V. sets from the warehouse/godown at Bhiwandi - it was held by CESTAT that Once the issue has been settled by the Settlement Commission on an application filed by an assessee the adjudicating authority in different proceedings for different show cause notice concerning same assessee cannot base its adjudication on the findings recorded by the Settlement Commission. Therefore the Adjudicating Authority is not justified. HELD THAT - There are no good reason to interfere with the impugned order dated 15-10-2024 passed by the Customs Excise and Service Tax Appellate Tribunal West Zone Bench at Mumbai. Appeal dismissed.

Summary

**Supreme Court Judgment Summary:**In the case presided over by HON'BLE MR. JUSTICE J. B. PARDIWALA and HON'BLE MR. JUSTICE R. MAHADEVAN, the Supreme Court addressed an appeal involving the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench at Mumbai. The legal representatives for the petitioner included Mr. N. Venkatraman, A.S.G., and other advocates, while the respondent was represented by Mr. Prakash Shah, Sr. Adv., among others.Key points from the judgment include:1. **Delay Condoned**: The Court acknowledged and condoned any delay in the proceedings. 2. **Hearing**: The Court heard arguments from Mr. N. Venkatraman, the learned Additional Solicitor General (A.S.G.), representing the appellant.3. **Decision**: The Court found "no good reason to interfere" with the Tribunal's order dated 15-10-2024, thereby upholding the original decision.4. **Outcome**: The appeal was dismissed, and any pending applications were disposed of accordingly.