ORDER 1. These appeals are directed against the impugned order dated 06.06.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi, in Appeal Nos.1062 & 1721 of 2010. 2. We have heard learned counsel appearing for the appellants and perused the record. 3. There is an inordinate delay of 407 days in filing these appeals. We are not satisfied by the explanation offered for the same. The appeals are, therefore, liable to be dismissed on the ground of delay itself. 4. Even on merits, we do not find any legal infirmity in the impugned order warranting our interference under Section 35-L(1)(b) of the Central Excise Act, 1944. 5. Accordingly, these appeals are dismissed on the ground of delay as also on merits.