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of <h1>SC Dismisses Special Leave Petition for Lack of Reason. Pending Applications Disposed.</h1> SC dismissed the Special Leave Petition due to lack of reason to interfere. Pending applications are disposed of. - 2023 (384) E.L.T. 246 (SC) Validity of Show Cause notice - Non adjudication / delayed adjustication of SCN for 11 years - CENVAT Credit - inputs - Menthol/Menthol flakes - Mentholised Oil (DMO) - Deterpinated Menthol & like inputs - invoices issued by the J&K and North East based units by showing supply of raw materials without supply of goods - It was held by the High Court that In the present case, no explanation has been offered in the written statement which can be held to be a plausible explanation for not adjudicating upon the Show Cause Notice within the time prescribed. HELD THAT:- In the peculiar facts and circumstances of the present case, there are no reason to interfere. The Special Leave Petition is dismissed. The Supreme Court of India dismissed the Special Leave Petition in the case due to no reason to interfere. Pending applications, if any, shall stand disposed of.
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