IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL DIARY NO. 45281/2024
COMMISSIONER OF CENTRAL EXCISE AND ST BHAVNAGAR APPELLANT(S)
VERSUS
D G NAKRANI RESPONDENT(S)
O R D E R
1. There is a gross delay of 160 days in filing these
appeals and 35 days in refiling which has not been
satisfactorily explained by the appellant.
2. Having heard the learned counsel appearing for the
appellant(s) and having gone through the materials on record,
we find no reason to interfere with the impugned order dated
23-02-2024 passed by the Custom Excise Service Tax Appellate
Tribunal, West Zonal Bench at Ahmedabad.
3. The Civil Appeals are, accordingly, dismissed on the
ground of delay as well as merits.
4. However, question of law, if any, is kept open.
5. Pending application(s), if any, stands disposed of.
……………………………………………J. [J.B. PARDIWALA]
……………………………………………J. [R. MAHADEVAN]
New Delhi 16th December,2024 cd
ITEM NO.11 COURT NO.14 SECTION XVII-A
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No(s). 45281/2024
[Arising out of impugned final judgment and order dated 23-02-2024 in STA No. 10666/2020 23-02-2024 in STA No. 10667/2020 passed by the Custom Excis...