https://www.taxtmi.com/caselaws?id=191908 The appellant faced disallowance of CENVAT credit on prepaid explosives and lubricants based on a Supreme Court judgment, which was later overturned by a Full Bench ruling. The delay in filing appeals before CESTAT was due to the initial lack of appeal scope. The High Court condoned the delay of 25 months and 14 days, directing the appellant to pay costs to a mediation center. The appeals were allowed without additional costs, emphasizing the impact of legal precedents, subsequent rulings, and the importance of timely actions in legal proceedings. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 02 May 2017 08:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191908 The appellant faced disallowance of CENVAT credit on prepaid explosives and lubricants based on a Supreme Court judgment, which was later overturned by a Full Bench ruling. The delay in filing appeals before CESTAT was due to the initial lack of appeal scope. The High Court condoned the delay of 25 months and 14 days, directing the appellant to pay costs to a mediation center. The appeals were allowed without additional costs, emphasizing the impact of legal precedents, subsequent rulings, and the importance of timely actions in legal proceedings. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191908