https://www.taxtmi.com/caselaws?id=174104 A civil appeal was dismissed on the ground of delay, with the delay treated as a sufficient procedural bar to entertaining the matter. The Court also dismissed the appeal on merits, recording an independent substantive basis for refusing relief against the appellant. The order therefore reflects a dual disposal: first, rejection for want of timely prosecution, and secondly, an adverse determination on the merits. No condonation was recorded, and the dismissal rested on both the procedural default and the substantive assessment. en-us Fri, 07 Feb 2003 00:00:00 +0530 Wed, 30 Sep 2015 11:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174104 A civil appeal was dismissed on the ground of delay, with the delay treated as a sufficient procedural bar to entertaining the matter. The Court also dismissed the appeal on merits, recording an independent substantive basis for refusing relief against the appellant. The order therefore reflects a dual disposal: first, rejection for want of timely prosecution, and secondly, an adverse determination on the merits. No condonation was recorded, and the dismissal rested on both the procedural default and the substantive assessment. Case-Laws Central Excise Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174104