Court Focuses on Delay in Central Excise Appeals, Directs Appellant to Provide Details; Supreme Court Judgment Modification Recorded.

The court addressed central excise appeals, primarily focusing on delays in filing. The appellant's counsel must list similar appeals with delay details, allowing respondents to file objections. An application to modify a Supreme Court judgment was accepted for record. The court rejected a request to adjourn delay condonation hearings pending Supreme Court consideration. Application No.7610/2021 was disposed of according to the judgment. Central Excise Appeal No.10/2020 was designated as the leading case, highlighting its importance among the appeals.

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Issues:
Central excise appeals, delay in filing appeals, modification of judgment by Supreme Court, adjournment request.

Analysis:
The judgment pertains to central excise appeals, with most appeals filed with a delay. The counsel for the appellant has been directed to provide a list of similar appeals with details of the delay in each. These appeals are scheduled for consideration on a specific date for the condonation of delay applications, with the respondents' counsels given the opportunity to file objections if desired. Additionally, an application seeking modification of a judgment by the Supreme Court in a specific case has been allowed to be taken on record.

Regarding the request to adjourn the hearing of delay condonation applications until the matter is considered by the Supreme Court, the court finds this request untenable and rejects it. Application No.7610/2021 has been disposed of as per the judgment. Furthermore, the Central Excise Appeal No.10/2020 has been designated as the leading case going forward, indicating its significance in the context of the appeals being discussed.

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