2024 (11) TMI 827 - SCH - Central Excise

Condonation of delay of 157 days in filing this Special Leave Petition - Disallowance of CENVAT Credit - capital goods on which the CENVAT credit was availed were used to manufacture only exempted goods (electricity) - Rule 6(4) of the CENVAT Credit Rules, 2004 - Suppression of facts or not - time limitation - Jurisdiction of the Revenue authority when the show cause notice was issued - it was held by High Court that 'The impugned order set aside' - HELD THAT - Though there is a delay of 157 days in filing this Special Leave Petition, learned senior counsel for the petitioner is heard. It is not required to interfere in the matter - The Special Leave Petition is hence, dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Special Leave Petition due to a delay of 157 days in filing, despite hearing the petitioner's counsel. The dismissal was based on both delay and merits. Any pending applications were disposed of.