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2017 (9) TMI 705 - SCH - Central ExciseCondonation 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.
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