https://www.taxtmi.com/caselaws?id=445632 The appeals were dismissed on facts, with the Court finding no basis on the factual record to grant substantive relief. Any substantial question of law was expressly kept open for consideration in other appropriate proceedings, so no legal issue was finally decided in this order. Delay in filing was condoned as a procedural matter and did not alter the factual dismissal. Pending applications were disposed of accordingly. en-us Mon, 06 Nov 2023 00:00:00 +0530 Mon, 01 Apr 2024 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445632 The appeals were dismissed on facts, with the Court finding no basis on the factual record to grant substantive relief. Any substantial question of law was expressly kept open for consideration in other appropriate proceedings, so no legal issue was finally decided in this order. Delay in filing was condoned as a procedural matter and did not alter the factual dismissal. Pending applications were disposed of accordingly. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445632