Appeal Dismissed: SC Condones Delay, Affirms Tribunal's Decision in Customs, Excise, and Service Tax Case

The SC dismissed the appeal, condoning the delay and affirming the decision of the Customs, Excise and Service Tax Appellate Tribunal. The Court found no error in the Tribunal's view, referencing its prior decision in a similar case.

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The Supreme Court, presided over by Hon'ble Justices Abhay S. Oka and Ujjal Bhuyan, dismissed the appeal after hearing arguments from both parties. The Court condoned the delay and referenced its decision in "Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors." (2024) 3 SCC 358 : 2023 SCC OnLine SC 1330, affirming that there was "no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal." Consequently, the appeal was dismissed.

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