2024 (10) TMI 1543 - SCH - Central Excise

Condonation of delay of 282 days in filing the special leave petition - sufficient cause for delay or not - Seeking refund of amount paid under threat or duress in pursuance of an investigation - it was held by High Court that 'Though the original issuance of the show-cause notice may be in terms of the directions of the writ Court, any further contemplation of proceeding with the show-cause notice, would be without any authority, in view of the subsequent order passed.' - HELD THAT - There is a delay of 282 days in filing the special leave petition for which we do not find any plausible explanation in the averments made in the application seeking condonation of delay. The special leave petition is dismissed on the ground of delay.