SC : Takes tough stand on delay in Revenue appeals; Refuses condonation, imposes cost

SC dismisses Revenue’s SLP in multiple cases citing failure of Revenue to satisfactorily explain the inordinate delay in filing of petitions; In one case while dismissing SLP, a bench of Justice A. K. Sikri and Justice Ashok Bhushan remarks that "There is a delay of 159 days in filing the present petition which is not satisfactorily explained. Notwithstanding the same, we have gone into the merits of the case and do not find any substance in the special leave petition"; Dismissing a SLP involving a sales issue, the bench of Justice Ranjan Gogoi, Justice R.Bhanumathi and Justice Navin Sinha quips that “the delay of 448 days in filing the Reference Application(s) was refused to be condoned by the HC on grounds which we consider to be good grounds.”; In yet another matter of Shree Cement Ltd., though SC condones delay, it imposes cost of Rs. 20,000 on Revenue.