Supreme Court Dismisses Appeals for 160-Day Filing Delay; Custom Excise Tribunal's Order Upheld, No Law Questions Resolved.

The SC dismissed the civil appeals due to a "gross delay of 160 days in filing" and "35 days in refiling," which the appellant did not adequately justify. The Court found no grounds to overturn the Custom Excise Service Tax Appellate Tribunal's order dated 23-02-2024. The appeals were dismissed on both delay and merits, leaving any "question of law" unresolved and disposing of pending applications.

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In the Supreme Court judgment, Justices J.B. Pardiwala and R. Mahadevan addressed the appeals filed by the petitioner. The Court noted a "gross delay of 160 days in filing these appeals and 35 days in refiling," which the appellant failed to satisfactorily explain. After reviewing the arguments and materials presented, the Court found "no reason to interfere with the impugned order dated 23-02-2024" from the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. Consequently, the Civil Appeals were dismissed "on the ground of delay as well as merits." The Court left the "question of law, if any," open and disposed of any pending applications.

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