2025 (3) TMI 741 - SCH - Central Excise

Appeal Dismissed: SC Upholds Tribunal's Decision on Customs, Excise, and Service Tax; No Procedural Interference Found.

COMMISSIONER OF CGST AND CENTRAL EXCISE BHIWANDI Versus SUNDER INTERNATIONAL

The SC, with Justices Pardiwala and Mahadevan presiding, reviewed an appeal against the Customs, Excise and Service Tax Appellate Tribunal, West Zone ... Clandestine removal - Time limitation for issuance of SCN - issuance of show cause notice much belatedly on 28.9.2020 after invoking the extended period despite starting the investigation in the month of May, 2016 itself - suppression of facts or not - discharge of burden of establishing beyond reasonable doubt the clandestine manufacture and removal of alleged assembled T.V. sets from the warehouse/godown at Bhiwandi - it was held by CESTAT that 'Once the issue has been settled by the Settlement Commission on an application filed by an assessee, the adjudicating authority in different proceedings for different show cause notice concerning same assessee cannot base its adjudication on the findings recorded by the Settlement Commission. Therefore, the Adjudicating Authority is not justified.' HELD THAT:- There are no good reason to interfere with the impugned order dated 15-10-2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench at Mumbai. Appeal dismissed. Citation: 2025 (3) TMI 741 - SC (Order) Summary: Delay condoned. The Court heard the matter and stated that it 'find[s] no good reason to interfere with the impugned order dated 15-10-2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench at Mumbai.' Accordingly, the appeal is dismissed and any pending application(s) stand disposed of. The decision affirms the Tribunal's order without disturbing its findings, resulting in final disposal of the appellate challenge.