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<h1>Condonation of Delay affirmed as tribunal's legal and factual conclusions stand, leading to dismissal of the civil appeal.</h1> Supreme Court affirmed condonation of delay, finding no error in law or fact in the Appellate Tribunal's decision; accordingly the civil appeal was ... Condonation of delay - error in law or fact - HELD THAT:- Delay condoned. Having heard the appellant, we are of the opinion that the Customs, Excise & Service Tax Appellate Tribunal [2025 (10) TMI 630 - CESTAT CHENNAI] has not committed any error in law or fact. The civil appeal is, accordingly, dismissed and the accompanying interlocutory application(s), if any, stands disposed of. Outcome: Civil Appeal dismissed [No detailed order].