Appeals Dismissed Due to 544-Day Filing Delay; Tribunal's Order Upheld with No Interference Found

The SC dismissed the appeals due to a significant delay of 544 days in filing and 44 days in refiling, which lacked satisfactory explanation. The Court upheld the order of the Customs Excise & Service Tax Appellate Tribunal, New Delhi, finding no reason to interfere. The appeals were dismissed on grounds of delay and merits, and any pending applications were disposed of.

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The Supreme Court, in a judgment by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, dismissed the appeals due to a significant delay of 544 days in filing and 44 days in refiling, which was not satisfactorily explained. The Court found no reason to interfere with the impugned order by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, and thus, the appeals were dismissed on grounds of delay and merits. Any pending applications were disposed of accordingly.

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