https://www.taxtmi.com/caselaws?id=196547 Delay in filing the appeal was condoned, but the Supreme Court did not decide the classification dispute on merits. Accepting the Tribunal's factual finding that the assessee had not suppressed material facts from the Revenue, the Court held that the case was not fit for admission and refused to entertain the appeal. The operative basis for declining admission was the absence of suppression, and the classification issue remained undetermined. en-us Mon, 29 Jan 2001 00:00:00 +0530 Wed, 06 Dec 2017 13:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196547 Delay in filing the appeal was condoned, but the Supreme Court did not decide the classification dispute on merits. Accepting the Tribunal's factual finding that the assessee had not suppressed material facts from the Revenue, the Court held that the case was not fit for admission and refused to entertain the appeal. The operative basis for declining admission was the absence of suppression, and the classification issue remained undetermined. Case-Laws Central Excise Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196547