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    <title>2024 (10) TMI 1142 - SC Order</title>
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    <description>The Supreme Court found the explanation for a 263-day delay in filing the appeal neither satisfactory nor sufficient in law, so the condonation request was dismissed. It also held that the appeal disclosed no merit, and the appeal itself was dismissed on merits. The revenue&#039;s position therefore remained undisturbed.</description>
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      <description>The Supreme Court found the explanation for a 263-day delay in filing the appeal neither satisfactory nor sufficient in law, so the condonation request was dismissed. It also held that the appeal disclosed no merit, and the appeal itself was dismissed on merits. The revenue&#039;s position therefore remained undisturbed.</description>
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