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<h1>Supreme Court Allows Substitution and Condones Delays in Certain Cases</h1> The Supreme Court allowed applications for substitution in certain cases and condoned delays, while dismissing other matters. - 2017 (349) E.L.T. A87 (SC) Penalty u/s 11C - mandatory Penalty - assessee Paid the duty amount prior to the issuance of show cause notice - equivalent to 25% of the duty amount - Held that:- Some of petitions delinked - fr rest of petitions, if there is any Substitution application, the same is allowed - delay condoned in filing and refiling SLP - Appeal dismissed. The Supreme Court delinked certain cases and allowed applications for substitution, with delays condoned. Other matters were dismissed.