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<h1>Central Excise appeal against duty assessment and classification dismissed for delay and on merits without relief</h1> Supreme Court dismissed an appeal in a central excise dispute on two independent grounds: first, the appeal was barred by inordinate delay (procedural ... Condonation Of delay - Clubbing of clearances - Imposition of penalty - Seizure of goods - HELD THAT:- The appeal is dismissed on the ground of delay as well as on merits. Outcome: Appeal dismissed on the ground of delay as well as on merits.