Supreme Court dismisses appeals due to 875-day filing delay; legal questions remain open for future cases.Condonation of delay of 875 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant - Area based exemption - Ready Mix Concrete - exemption Notification No.12/2012-CE dated 17.03.2012 - it was held by CESTAT that The adjudicating authority had rightly extended the benefit of exemption notification in respect of Ready Mix Concrete (RMC) used by the assessee in their manufacturing premises for construction work hence, the demand for the period April, 2016 to J... ... ... Supreme Court Judgment Summary:

In the matter before the Supreme Court, presided over by Hon'ble Mr. Justice J. B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, the Civil Appeals were dismissed due to a "gross delay of 875 days in filing," which the appellant failed to satisfactorily explain. The dismissal was solely on the grounds of delay. Importantly, the Court noted that "the question of law, if any, is kept open," allowing for future consideration of any legal issues that may arise. All pending applications related to the case were also disposed of. Condonation of delay of 875 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant - Area based exemption - Ready Mix Concrete - exemption Notification No.12/2012-CE dated 17.03.2012 - it was held by CESTAT that The adjudicating authority had rightly extended the benefit of exemption notification in respect of Ready Mix Concrete (RMC) used by the assessee in their manufacturing premises for construction work hence, the demand for the period April, 2016 to June, 2017 was rightly dropped by the adjudicating authority on the ground of its merit. HELD THAT:- The Civil Appeals are, accordingly, dismissed on the ground of delay. C.C.E AND S.T RAJKOT Versus M/s. RELIANCE INDUSTRIES LIMITED
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2025 (1) TMI 988 - SC Order - TMI
SUPREME COURT - SC
Dated:- 10-1-2025
CIVIL APPEAL Diary No. 44975/2024 - -
Central Excise
HON'BLE MR. JUSTICE J. B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. Raghavendra P Shankar, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Karan Lahiri, Adv. Mr. Gaurang Bhushan, Adv. Mr. Ashok Panigrahi, Adv. Mr. Udit Dehdiya, Adv. For the Respondent : Mr. Shyam Divan, Sr. Adv. Mr. K. R. Sasiprabhu, AOR Mr. Vipin Jain, Adv. Mr. Vishal Agarwal, Adv. Ms. Shilpa Balani, Adv. Ms. Tuhina, Adv. Mr. Vishnu Sharma A S, Adv. Ms. Anshula Laroia, Adv. Ms. Aditi Jain, Adv. Ms. Kavya Agarwal, Adv. ORDER 1. There is a gross delay of 875 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant. 2. The Civil Appeals are, accordingly, dismissed on the ground of delay. 3. However, the question of law, if any, is kept open. 4. Pending applications, if any, also stand disposed of.
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