Simultaneous Excise Appeal & Rectification Not Permissible, SC Stays High Court Order

Sanvijay Rolling and Engineering Ltd Vs Commissioner of CGST and Central Excise Nagpur 1 (Supreme Court of India) The dispute arose from the dismissal by the Bombay High Court of applications filed by the assessee seeking condonation of delay in filing appeals under Section 35-G(2)(a) of the Central Excise Act, 1944, while simultaneously pursuing rectification applications under Section 35-C(2) before the Appellate Tribunal. The matter was subsequently carried to the Supreme Court of India, which issued notice on the applications seeking condonation of delay as well as on the Special Leave Pet...