Commissioner Of Central Excise, Mumbai ... vs M/S.I.S.P.L. Industries Ltd on 21 April, 2003
7. It was argued by Mr. Dave, when this was put to him by the Court, that the petitioner became aware of its right only when the Apex Court decided the issue in case of Commissioner of Central Excise, Jaipur-II v. S.P.B.L Ltd. (supra). Even if this contention is accepted, the petition is yet barred by laches. The Apex Court rendered the decision on 17th September 2002, and it has been . There is no reason assigned as to why the petitioner did not move the Court after the aforesaid decision.