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    <description>Delay was condoned, but the Supreme Court declined to entertain the special leave petitions after considering the High Court&#039;s reasoning, and dismissed them. The order records no further legal determination on the central excise dispute and contains no substantive merits ruling beyond the refusal to grant leave.</description>
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      <description>Delay was condoned, but the Supreme Court declined to entertain the special leave petitions after considering the High Court&#039;s reasoning, and dismissed them. The order records no further legal determination on the central excise dispute and contains no substantive merits ruling beyond the refusal to grant leave.</description>
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