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    <description>Delay was condoned and the Civil Appeals were dismissed, leaving the impugned outcome undisturbed. The Supreme Court did not record any substantive reasoning on the central excise issues in the available text; the only operative effect is the dismissal of the appeals after condonation of delay.</description>
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      <description>Delay was condoned and the Civil Appeals were dismissed, leaving the impugned outcome undisturbed. The Supreme Court did not record any substantive reasoning on the central excise issues in the available text; the only operative effect is the dismissal of the appeals after condonation of delay.</description>
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