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<h1>Revenue appeal on under-valued outdoor, in-flight and bundled catering services dismissed for 154-day delay and lack of merit</h1> <h3>COMMISSIONER OF CGST AND CENTRAL EXCISE DELHI I Versus AMBASSADOR SKY CHEF</h3> SC dismissed the Revenue's appeal concerning alleged under-valuation of outdoor, in-flight and bundled catering services. The Court found a gross, ... Condonation of delay of 154 days in filing the appeal - no satisfactory explanation given - Revenue appeal against the various issues involved, e.g.: - outdoor catering services - under-valuation of taxable services - in-flight catering services to International and Domestic airlines - bundled services - HELD THAT:- There is a gross delay of 154 days in filing the appeal which has not been satisfactorily explained. There are no good reason to interfere with the impugned order - The appeal is, therefore, dismissed on the ground of delay as well as on merits. The Supreme Court, with Hon'ble Justices J. B. Pardiwala and R. Mahadevan presiding, dismissed the appeal due to a 'gross delay of 154 days in filing' which was 'not satisfactorily explained.' The Court found 'no good reason to interfere' with the order dated 19.04.2024 from the Customs, Excise & Service Tax Appellate Tribunal in STA No. 51913 of 2018. The appeal was dismissed 'on the ground of delay as well as on merits,' and any pending applications were disposed of.