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of <h1>Supreme Court of India dismissed special leave petitions due to delay.</h1> <h3>Commissioner Versus Saurashtra Cement Ltd.</h3> Supreme Court of India dismissed special leave petitions due to delay. - Commissioner Versus Saurashtra Cement Ltd. - 2013 (292) E.L.T. A98 (SC) Penalty under Rule 25 OR Rule 27 - Held that:- Revenue's Petitions against the decision of HC [2010 (9) TMI 422 - GUJARAT HIGH COURT] wherein it HC has observed that, 'duty could not be paid in time and as soon as liquidity was available, duty was paid along with interest - penalty could not be levied under Rule 25 of the Rules and for the alleged default, the penalty was restricted to Rs. 5,000/- in each matter under Rule 27 of the Rules', dismissed because of delay - Decided against revenue. Legal Judgment: Supreme Court of India dismissed special leave petitions due to delay. (Citation: 2014 (1) TMI 264 - SC)
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