Delay in filing appeals not condoned and concurrent tribunal findings on merits upheld, appeal dismissed.

Two primary issues were addressed: condonation of delay and the merits of the appeal against concurrent appellate decisions. The court refused to condone a 278-day delay after reviewing reasons and the view of the authorities below, and therefore found the appeal barred by delay. Separately, on merits the court reviewed the record and agreed with the Appellate Authority and tribunal findings, concluding there was no reason to disturb their conclusions; accordingly the appeal failed on merits as well and the lower appellate determinations in favour of the respondent remain intact.

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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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