2024 (1) TMI 1212 - SCH - Central Excise

Supreme Court Declines to Interfere with High Court Ruling, Leaves Legal Question Open for Future Cases.

The SC dismissed the SLP, opting not to interfere with the HC's judgment that upheld the CESTAT's decision, citing the prolonged pendency of the 2011 show ... Clandestine removal - Whether the Hon’ble CESTAT is correct in holding that confirmation of demand of duty on impugned goods was not sustainable merely on the basis of presence of machines and certain statements of laboureres and accountants whereas there were evidences in form of verification and still photography of machines and confessional statement of Shri Rajesh Goyal, Director? - HELD THAT:- The impugned judgment and order passed by the High Court upholding the decision of the CESTAT, need not be interfered in view of the long pendency of the matter inasmuch as the show cause notice relates to the year 2011. SLP dismissed. The Supreme Court dismissed the Special Leave Petition, choosing not to interfere with the impugned judgment and order passed by the High Court upholding the decision of the CESTAT due to the long pendency of the matter related to a show cause notice from 2011. The Court kept the question of law open for consideration in another case.