2023 (10) TMI 316 - SCH - Central Excise

Supreme Court Upholds Order, Dismisses Appeal; Delay Condoned, All Pending Applications Resolved, Respondent Absent.

The SC of India dismissed the appeal, affirming that the impugned order required no interference. The delay in filing was condoned, and all pending ... Denial to clear the goods on provisional assessment basis under Rule 7 of the Central Excise Rules, 2002 - It was held by High Court J.K. TYRE & INDUSTRIES LIMITED, VERSUS UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL EXCISE, UDAIPUR. [2017 (3) TMI 1931 - RAJASTHAN HIGH COURT] that Since none of the conditions mentioned above exist in the present case and there is an equally efficacious alternative and statutory remedy of appeal under Section 35 of the Central Excise Act available to the petitioner, we are not persuaded to exercise the jurisdiction under Article 226 of the Constitution of India in this case. HELD THAT:- This Court is of the opinion that the impugned order does not call for interference. The appeal is accordingly dismissed. The Supreme Court of India dismissed the appeal, stating that the impugned order does not require interference. Delay was condoned, and all pending applications were disposed of. The Respondent did not appear.