M/S. SWAN MILLS LTD. vs UNION OF INDIA .

The Supreme Court upheld the decision of the Bombay High Court, affirming the rejection of the appellant's declaration under Section 89 of the Finance Act, 1998, for the 'Kar Vivad Samadhan Scheme'. The Court ruled that the appeal filed by the appellant before the Commissioner of Central Excise (Appeals) was not within the prescribed limitation period, and thus the Designated Authority's decision was justified. The Court emphasized the importance of adhering to statutory timelines in tax matters, leading to the dismissal of the appeal.