Condonation of delay rejected for unsatisfactory explanation, while CESTAT appeals were remitted for merits after pre-deposit and restoration.

Inordinate delay in filing the special leave petitions was not satisfactorily explained, so the applications for condonation were rejected and the petitions were dismissed without examination on merits. Separately, where the assessee had made the prescribed pre-deposit and the CESTAT had restored the appeals, the Court directed that the matters be considered by the CESTAT on their merits and disposed of in accordance with law, with no further consideration required by the Court.

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Outcome: Delay in filing the special leave petitions was not condoned, and the special leave petitions were dismissed. The matters were left to be considered by the CESTAT on their own merits in accordance with law.

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