https://www.taxtmi.com/caselaws?id=291360 Inordinate delay of 623 days in filing the appeal was not condoned, so the appeal was dismissed on the ground of delay. Independently, the SC also found no reason to interfere with the CESTAT order and dismissed the appeal on merits. The document therefore records dismissal on both procedural and substantive grounds, with refusal to condone delay and absence of merit-based interference operating as separate bases for the result. en-us Fri, 24 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 08:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291360 Inordinate delay of 623 days in filing the appeal was not condoned, so the appeal was dismissed on the ground of delay. Independently, the SC also found no reason to interfere with the CESTAT order and dismissed the appeal on merits. The document therefore records dismissal on both procedural and substantive grounds, with refusal to condone delay and absence of merit-based interference operating as separate bases for the result. Case-Laws Customs Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291360