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<h1>Appeal Dismissed for Delay; No Costs Awarded</h1> <h3>Commissioner Versus Tata Consultancy Services Ltd.</h3> Commissioner Versus Tata Consultancy Services Ltd. - 2016 (339) E.L.T. A218 (SC) The Supreme Court dismissed a Civil Appeal due to a delay of 183 days in filing the appeal, rejecting the application for condonation of delay. The appeal was also dismissed on merits with no costs.