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of <h1>SC Dismisses Civil Appeal on Rectification Proceedings, Condoning Delay but Finding No Merit; Classification Issue Not Addressed.</h1> <h3>Commissioner Versus Tata Motors Limited</h3> In 2008 (10) TMI 741, the SC dismissed a Civil Appeal related to rectification proceedings, condoning the delay in filing but finding no merit in the ... - 'Delay condoned.' The appeal challenges proceedings for rectification; the Court found 'no merit on that count.' The dispute concerning classification was not challenged in this Civil Appeal, and the Court left open the Department's right to challenge classification by initiating 'appropriate proceedings in accordance with law.' On the limited issues before it, the Court dismissed the appeal: 'Subject to above this Civil Appeal is dismissed.' The core legal reasoning: (1) procedural delay was excused; (2) rectification proceedings lacked merit as presented in this appeal; (3) classification issues were not adjudicated here because they were not properly before the Court, and may be pursued separately through proper legal channels.
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