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<h1>Delay in filing appeals not condoned and concurrent tribunal findings on merits upheld, appeal dismissed.</h1> Two primary issues were addressed: condonation of delay and the merits of the appeal against concurrent appellate decisions. The court refused to condone ... Delay of condonation - beyond time by 278 days - Affirmation of tribunal's decision on merits - HELD THAT:- Upon perusal of materials available on record and consideration of submissions made, we do not find a good reason to take a view different from the one taken by the Appellate Authority as well as the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Regional Bench, Mumbai [2025 (2) TMI 1303 - CESTAT MUMBAI]. Final Conclusion: The civil appeal, which was time-barred, is dismissed both for delay and, upon examination, on merits; pending applications, if any, are disposed of. Issues: (i) Whether the delay in filing the civil appeal should be condoned; (ii) Whether the appeal should be allowed on merits challenging the decisions of the Appellate Authority and the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Regional Bench, Mumbai.Issue (i): Whether the delay of 278 days in filing the civil appeal ought to be condoned.Analysis: The Court examined the record and submissions and considered the reasons for delay alongside the view taken by the Appellate Authority and CESTAT. The Court found no sufficient ground to take a different view from the authorities below and thus did not find reasons to condone the delay.Conclusion: In favour of Assessee.Issue (ii): Whether the appeal is maintainable on merits against the concurrent conclusions of the Appellate Authority and CESTAT.Analysis: Upon perusal of the materials on record and submissions, the Court found no reason to disagree with the conclusions reached by the Appellate Authority and CESTAT. The Court examined the merits and adopted the same view as the authorities below.Conclusion: In favour of Assessee.Final Conclusion: The appeal is dismissed both on the ground of delay and on merits, leaving intact the decisions of the Appellate Authority and CESTAT in favour of the respondent.
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