2023 (9) TMI 294 - SCH - Central Excise

Application seeking condonation of delay - Recovery of erroneous refund / irregular Cenvat credit availed - Demand of duty with interest - allegation of misuse of Area based exemption - HELD THAT - These special leave petitions are disposed reserving liberty to the petitioner herein to file a review petition(s) before the High Court if so advised. The application for seeking condonation of delay would not survive for consideration and stands disposed of.

Summary

The Supreme Court allowed the petitioner to file a review petition before the High Court based on a conflicting judgment. The special leave petitions were disposed of, reserving liberty to the petitioner for the review petition. Condonation of delay application was not considered, and pending applications were disposed of.