Supreme Court Upholds Tribunal Decision, Dismisses Appeals and Confirms Prior Ruling on Identical Legal Issues

SC dismissed the appeals, finding no grounds to interfere with the previous tribunal judgment. The court condoned the delay and noted identical issues were previously addressed in similar civil appeals. All pending applications were disposed of, effectively upholding the original tribunal's decision.

---

---

The Supreme Court, through Hon'ble Justices J. K. Maheshwari and Aravind Kumar, condoned the delay and noted that identical issues were dismissed in Civil Appeal Nos. 3779-3781 of 2025. Consequently, the Court found "no reason and ground to interfere with the impugned judgment passed by the Customs, Excise and Service Tax Appellate Tribunal." The appeals were dismissed, and all pending applications were disposed of.

---