ORDER :

1. The appeal has been filed after a delay of 584 days and the application for condonation of delay sets out that though the appeal was allowed on 02.07.2018, by the time this order was examined, it was 19.11.2020, i.e. over two years have passed!

2. This is one more case of what we have already categorized as “certificate cases” and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of “Office of the Chief Post Master General & Ors. Vs. Living Media India Ltd. & Anr.”, (2012) 3 SCC 563.

3. We have also examined the case on merits despite the aforesaid and find that a correct view has been taken by the Tribunal as the Department itself is treating the assessee in the same manner for subsequent years so far as classification is concerned.

4. We are thus of the view that for both the aforesaid reasons, the appeal is not liable to be entertained.

5. The appeal is dismissed accordingly.