2021 (10) TMI 1426 - HC - Central Excise

Condonation of delay - HELD THAT - The copy of the application seeking modification of the judgment delivered by the Supreme Court in the case of M/s SRD Nutrients Private Limited v. Commissioner of Central Excise 2017 (11) TMI 655 - SUPREME COURT is permitted to be taken on record - The request of the counsel for the appellant to adjourn the hearing of the delay condonation applications till the matter is considered by the Supreme Court is not found to be tenable and is accordingly rejected. Application disposed off.

Summary

Issues:
Central excise appeals, delay in filing appeals, modification of judgment by Supreme Court, adjournment request.

Analysis:
The judgment pertains to central excise appeals, with most appeals filed with a delay. The counsel for the appellant has been directed to provide a list of similar appeals with details of the delay in each. These appeals are scheduled for consideration on a specific date for the condonation of delay applications, with the respondents' counsels given the opportunity to file objections if desired. Additionally, an application seeking modification of a judgment by the Supreme Court in a specific case has been allowed to be taken on record.

Regarding the request to adjourn the hearing of delay condonation applications until the matter is considered by the Supreme Court, the court finds this request untenable and rejects it. Application No.7610/2021 has been disposed of as per the judgment. Furthermore, the Central Excise Appeal No.10/2020 has been designated as the leading case going forward, indicating its significance in the context of the appeals being discussed.