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<h1>The Supreme Court condoned the delay and dismissed the Special Leave Petitions in the case.</h1> The Supreme Court condoned the delay and dismissed the Special Leave Petitions in the case. - 2017 (346) E.L.T. A153 (SC) Duty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - the decision in the case of M/s Bhanu Iron And Steel Co. Ltd., Shri Y.S. Bisht, Shri Anoop Bishnoi Versus Commissioner Customs Central Excise [2015 (9) TMI 206 - MADHYA PRADESH HIGH COURT] contested - Held that: - Court does not find any substance in these appeals and moreover appeals involve no substantial question of law - appeal dismissed - decided against assessee. Title: Supreme Court Judgment 2017 (4) TMI 155 - SC OrderJudges: Mr. Madan B. Lokur and Mr. Adarsh Kumar Goel, JJ.Decision: Delay condoned; Special leave petitions dismissed.