2017 (9) TMI 705 - SCH - Central Excise

Condonation of delay - 100% EOU - denial of eligibility for concession - demand of duty - the decision in the case of M/s Winsome Yarns Ltd., Shri Manish Bagrodia, M.D., Shri N.K. Maheshwari, Director and Shri S.K. Sharma, V.P. Versus CCE, Chandigarh 2016 (10) TMI 608 - CESTAT CHANDIGARH contested, where it was held that appellant eligible to claim exemption - Held that - delay not condoned - The appeals are dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the appeals due to a delay of 237 days in filing, which was not satisfactorily explained. The court found no reason to entertain the appeals as the impugned judgment did not warrant interference. The appeals were dismissed on the ground of delay and on merits.