2021 (1) TMI 1337 - SCH - Central Excise

Condonation of delay of 442 days in filing the Civil Appeal against the order of the Customs Excise and Service Tax Appellate Tribunal - no satisfactory explanation - HELD THAT - The Civil Appeal is accordingly dismissed on the ground of delay.

Summary

The Supreme Court of India, with Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Sanjiv Khanna presiding, dismissed a Civil Appeal due to a "delay of 442 days" in filing against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 20 June 2019. The court found that the delay was "not satisfactorily explained," leading to the dismissal of the appeal on the ground of delay.