There was a delay of one year apart from 90 day’s delay in filing SLP where more than Rs 5 crores involved, authorities, held, must recover it from the officer(s) concerned. Before proceeding with the application, the steps taken by the appellant against the concerned officers and if not done, then an inquiry must be held, responsibility fixed and action taken against the officers be placed before the court. Para 4
[CCE v. Design Dialogues (India) (P) Ltd., (2022) 2 SCC 327]