2025 (6) TMI 848 - SCH - Central Excise

Supreme Court Rejects Excise Appeal After 440-Day Delay, Finds No Compelling Justification for Late Filing

SC dismissed excise appeal due to 440-day delay in filing, finding no satisfactory explanation from appellant. The court also found no merit to interfere ... Condonation of gross delay of 440 days in filing the present appeal - Extended period of limitation - classification of goods - flue gas - to be classified as Nitrogen under CTH 28043000 or not - it was held by CESTAT that 'This Bench vide the decision in the case of TATA Steel Limited [2023 (8) TMI 698 - CESTAT KOLKATA], has held that 'The flue gas generated during the course of manufacture metallurgical coke, is not a manufactured product and is also not marketable.' HELD THAT:- There is a gross delay of 440 days in filing the present appeal, which has not been satisfactorily explained by the appellant. The appeal is dismissed on the ground of delay as well as on merits. The Supreme Court of India, through Justices J.B. Pardiwala and R. Mahadevan, dismissed the appeal in Excise Appeal No. 75247 of 2018 due to a 'gross delay of 440 days' in filing, which was 'not satisfactorily explained' by the appellant. Additionally, the Court found no merit to interfere with the impugned order dated 21.11.2023 passed by the Customs Excise and Service Tax Appellate Tribunal, Kolkata. The appeal was dismissed both 'on the ground of delay as well as on merits,' and all pending applications were disposed of.