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    <title>2017 (4) TMI 944 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta dismissed the appeal challenging the confirmation of Central Excise duty, Customs duty, interest, and penalty. The Court emphasized the need to raise grievances before the statutory appellate authority and addressed procedural issues like the absence of a permanent Division Bench and delay condonation. The appeal was dismissed, with the Revenue Counsel waiving notice of appeal, and no costs were awarded. The judgment underscored the importance of following procedural requirements and respecting the Tribunal&#039;s discretionary powers in delay condonation matters.</description>
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      <description>The High Court of Calcutta dismissed the appeal challenging the confirmation of Central Excise duty, Customs duty, interest, and penalty. The Court emphasized the need to raise grievances before the statutory appellate authority and addressed procedural issues like the absence of a permanent Division Bench and delay condonation. The appeal was dismissed, with the Revenue Counsel waiving notice of appeal, and no costs were awarded. The judgment underscored the importance of following procedural requirements and respecting the Tribunal&#039;s discretionary powers in delay condonation matters.</description>
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