2021 (7) TMI 399 - SC ORDER - Central Excise

Head Note / Extract:
Stay on recovery - Excisability of Signages which are erected at various petrol bunks of IOC - Circular No.58/1/02-CX dated 15.1.2002 - plea raised by the learned counsel for the petitioner is that similar matters are pending in M/S. VIRGO INDUSTRIES (ENGINEERS) PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE CHENNAI II COMMISSIONRATE [2018 (7) TMI 1509 - SUPREME COURT] - HELD THAT:- Merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. It is repeatedly emphasized that unless the case is brought within the parameters of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT], we would not be inclined to condone the delay and have in fact dismissed the special leave petitions with cost categorizing them as “certificate cases” only brought before the Court to complete a formality and save the skin of the officers concerned. The learned Additional Solicitor General requests for three months’ time to complete the process - List on 03-09-2021.