Dismissed special leave petition allows appeal under Central Excise Act, 1944 with delay condonation application. Commissioner (Appeals) to decide.

The SC dismissed the special leave petition, enabling the petitioner to appeal under the Central Excise Act, 1944 with a delay condonation application. The Court specified that the delay condonation decision rests with the Commissioner (Appeals), and the appeal will be assessed independently.

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The Supreme Court dismissed a special leave petition as not pressed, allowing the petitioner to file an appeal under the Central Excise Act, 1944 with an application for condonation of delay. The Court clarified that the decision on condonation of delay would be left to the Commissioner (Appeals) and that the appeal would be considered on its own merits.

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