2018 (6) TMI 1424 - SCH - Central Excise

Dismissal of Civil Appeal for 1022-Day Delay Upheld; Revenue to Address Entitlement

The SC dismissed the Civil Appeal for a 1022-day delay without a satisfactory explanation. The appeal lacked merit and was not admitted, allowing Revenue ... Denial of area based exemption - manpower recruitment agency or manufacturer of goods - benefit of notification No.214/86-CE was deniable to it not being a job worker - the decision in the case of M/S VASANTHAM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2014 (12) TMI 953 - CESTAT NEW DELHI] contested - Held that:- There is no merit in the present appeal - appeal dismissed on the ground of delay as well as on merits. The Supreme Court dismissed the Civil Appeal due to a delay of 1022 days with no satisfactory explanation provided. The appeal was found to have no merit and was refused admission. The Revenue can still raise issues regarding the respondent-assessee's entitlement before the adjudicating authority.