Article 136 relief denied in Central Excise dispute, leaving corporate assessee bound by final affirmed excise liability SC, in a Central Excise dispute between a corporate assessee and the Union authorities, declined to interfere with the impugned HC judgment. After hearing ...
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Article 136 relief denied in Central Excise dispute, leaving corporate assessee bound by final affirmed excise liability
SC, in a Central Excise dispute between a corporate assessee and the Union authorities, declined to interfere with the impugned HC judgment. After hearing both sides, SC found no ground warranting exercise of its discretionary jurisdiction under Article 136 and dismissed the Special Leave Petition. The effect is that the HC's decision on the assessee's excise liability and attendant consequences stands affirmed and attained finality, with no further relief available to the assessee in this round of litigation.
The Supreme Court, exercising its jurisdiction under Article 136, declined to grant special leave against a High Court judgment. After hearing counsel for both sides, the Court held that, "in the facts and circumstances of the case, we are not inclined to interfere with the impugned judgment and order passed by the High Court." No separate reasons or reappraisal of evidence or law were recorded, indicating that the Court found no substantial question warranting intervention in its discretionary special leave jurisdiction. Consequently, "The Special Leave Petition is dismissed." The High Court's decision thus stands affirmed, and the impugned judgment remains final and binding between the parties.
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