2025 (1) TMI 341 - SCH - Central Excise

Condonation of gross delay of 3213 days in filing the appeals - no satisfactory explanation provided - HELD THAT - There are no good reason to interfere with the impugned order dated 15-10-2015 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Appeal Nos. E/640/2009-DB, E/1284-1285/2009-DB and E/557/2012-DB respectively. The appeals are, therefore, dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court, with Justices J. B. Pardiwala and R. Mahadevan presiding, dismissed the appeals due to a "gross delay of 3213 days" in filing, which was "not satisfactorily explained." The Court found "no good reason to interfere" with the order from the Customs, Excise & Service Tax Appellate Tribunal dated October 15, 2015. The dismissal was based on both the delay and the merits of the case. The "question of law, if any, is kept open," and any pending applications were disposed of.