2024 (9) TMI 461 - SCH - Central Excise

Extended period of limitation - jurisdiction of the authorities - question of fact or question of law - Appellant would submit that if the point of limitation involves jurisdiction of the authorities, then, the findings, though mixed in character, raise a substantial question of law - it was held by the High Court that ' The attempt of the Assessee is nothing but to seek a reappreciation and reappraisal of a factual finding with an intention to delay meeting the demand. The attempt of this nature does not result in the Appeal being entertained by this Court. That is because it raises no substantial question of law.' HELD THAT - The High Court has found that there is no substantial question of law which arises in this special leave petition. The view taken by the High Court is agreed upon - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as no substantial question of law arose, concurring with the High Court's decision. Pending applications were also disposed of. (Case citation: TMI)