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    <title>2013 (7) TMI 937 - SC Order</title>
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    <description>The civil appeal in a Central Excise matter was dismissed on the ground of delay, and the Supreme Court expressly kept the question of law open. No substantive issue was decided on merits, so the order has no determinative ruling on the underlying tax dispute.</description>
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      <description>The civil appeal in a Central Excise matter was dismissed on the ground of delay, and the Supreme Court expressly kept the question of law open. No substantive issue was decided on merits, so the order has no determinative ruling on the underlying tax dispute.</description>
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