2025 (2) TMI 374 - SCH - Central Excise

Condonation of delay in filing SLP - Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - applicability of principles of Unjust Enrichment if the Central Excise Duty has been paid under Compounded Levy Scheme made applicable in terms of Section 3-A of the Central Excise Act 1944 - it was held by High Court that Once the entire goods cleared by the assessee were only Branded Chewing Tobacco cleared at the M.R.P. rate the presumption of passing on the disputed duty liability (on the Zarda Scented Tobacco) never arose. HELD THAT - There is a delay of 129 days in filing the Special Leave Petition which has not been satisfactorily explained. The Special Leave Petition is accordingly dismissed on the ground of limitation.

Summary

The Supreme Court of India, with Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan presiding, dismissed a Special Leave Petition due to a delay of 129 days in filing, which was not satisfactorily explained. The dismissal was based on the ground of limitation, with any pending applications being disposed of as well. The Respondent did not appear in the case.