ORDER 1. Delay condoned. 2. Heard the learned counsel for the appellant and perused the relevant material. 3. We are not inclined to interfere with the impugned Order passed by the learned Customs, Excise and Service Tax Appellate Tribunal. The civil appeals are, accordingly, dismissed. Order 4. Delay condoned. 5. The appeals are dismissed in terms of the signed order. 6. Consequently, pending application(s) shall stand disposed of.