2025 (4) TMI 1643 - SCH - Central Excise

Rejection of appeal on the ground that the Tribunal had no statutory power to condone the delay in filing the appeal before the Commissioner (Appeals) - it was held by High Court that Since the present appeal is with regard to the limitation period we are of the view that we cannot intervene in the matter in any manner. The explanation of the counsel appearing on behalf of the appellant that the appellant was suffering from Tuberculosis though may give rise to a right in equity but the same cannot percolate to right under the statute. HELD THAT - No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. The Special Leave Petition is accordingly dismissed.

Summary

The Supreme Court of India, with Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan presiding, heard the petitioner's counsel. The Court condoned the delay but held that "no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India." Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.