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    <description>The High Court dismissed petitions challenging final orders of CESTAT due to late filing beyond the prescribed period, citing the Supreme Court ruling in Singh Enterprises case. The Court rejected claims of extraordinary circumstances for condonation of delay, distinguishing the case from a previous decision where such circumstances were accepted. The personal tragedy cited by petitioners was not considered extraordinary, leading to the dismissal of the petitions as not maintainable under the established legal principles.</description>
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      <description>The High Court dismissed petitions challenging final orders of CESTAT due to late filing beyond the prescribed period, citing the Supreme Court ruling in Singh Enterprises case. The Court rejected claims of extraordinary circumstances for condonation of delay, distinguishing the case from a previous decision where such circumstances were accepted. The personal tragedy cited by petitioners was not considered extraordinary, leading to the dismissal of the petitions as not maintainable under the established legal principles.</description>
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