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<h1>Supreme Court allows delayed appeal to proceed after condoning filing delay for consolidated hearing</h1> SC conditionally admitted the appeal after condoning delay in filing. The matter was ordered to be listed together with Civil Appeal No. 4966/2014 for ... Classification of the service - re-rubberisation of old and worn out Rollers - it was held by CESTAT that 'the issue is similar to the case of Zenith Rollers Ltd. Vs. CCE Noida [2013 (12) TMI 620 - CESTAT NEW DELHI] and the decision followed, where it was held that the activity undertaken (re-rubberisation of old and worn out Rollers) would fall under Business Auxiliary Service and exempted from payment of tax in terms of Notification No. 14/2004.' HELD THAT:- Appeal admitted. The Supreme Court of India, through Justices J. Chelameswar and S. Abdul Nazeer, issued an order condoning delay and admitting the appeal. The case is to be listed along with Civil Appeal No. 4966/2014.
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