https://www.taxtmi.com/caselaws?id=783336 The SC dismissed the revenue appeal at the SLP stage, declining to interfere under Article 136 with the HC judgment. The HC had rejected the assessee's first appeal as time-barred and decided the framed substantial question of law against the appellant and in favour of the department, effectively upholding the authority's view on limitation. The SC held that no error of law or perversity was demonstrated to warrant its discretionary intervention. Consequently, the HC's decision on limitation and the department's position stood affirmed, and the assessee's challenge finally failed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783336 The SC dismissed the revenue appeal at the SLP stage, declining to interfere under Article 136 with the HC judgment. The HC had rejected the assessee's first appeal as time-barred and decided the framed substantial question of law against the appellant and in favour of the department, effectively upholding the authority's view on limitation. The SC held that no error of law or perversity was demonstrated to warrant its discretionary intervention. Consequently, the HC's decision on limitation and the department's position stood affirmed, and the assessee's challenge finally failed. Case-Laws Central Excise Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783336