2024 (11) TMI 1130 - SCH - Central Excise

Condonation of delay of 268 days in filing the Civil Appeals - liability to pay NCCD on Dumper chassis as an intermediate product - It was held by CESTAT that the issue as to whether the exemption under notification 67/95 is available to NCCD is to be answered in the affirmative and in favour of the assessee. - HELD THAT - There are no good reason to interfere with the common impugned orders in M/S. KOMATSU INDIA PVT. LTD. VERSUS THE COMMISSIONER OF GST CENTRAL EXCISE 2023 (11) TMI 305 - CESTAT CHENNAI - The Civil Appeals are accordingly dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed Civil Appeals due to a delay of 268 days in filing and found no reason to interfere with the impugned orders passed by the Customs Excise and Service Tax Appellate Tribunal.