Case Details

  • Case name: Principal Commissioner of Central Excise, Customs Goods and Service Tax vs M/s Kashish Buildtech Pvt Ltd
  • Court/Authority: Supreme Court of India (Partial Bench)
  • Civil Appeal Diary No.: 26181/2026 (to be tagged with Diary No. 33820 of 2019)
  • Hearing date: 02-06-2026
  • Originating order: Final judgment and order dated 12-11-2025 in STA No. 50239/2019 passed by the Custom Excise Service Tax Appellate Tribunal

Parties Involved

  • Petitioner: Principal Commissioner of Central Excise, Customs Goods and Service Tax
  • Respondent: M/s Kashish Buildtech Pvt Ltd
  • Counsel for Petitioner: Mr. Piyush Beriwal, Adv.; Mr. Ramesh Thakur, Adv.; Mr. B. K. Satija, Adv.; Mr. Gurmeet Singh Makker, Adv.; AOR Mr. V C Bharathi, Adv.
  • Registrar Officials: (JAYANT KUMAR ARORA) ASTT. Registrar-cum-PS; (NIDHI WASON) Assistant Registrar

Issues / Allegations / Violations

  • The appeal contests the final judgment and order dated 12 November 2025 issued by the Custom Excise Service Tax Appellate Tribunal (STA No. 50239/2019). Specific customs/excise issues or alleged violations are not detailed in the excerpt.

Findings & Observations

  • Not provided in the available excerpt.

Penalties / Settlements / Directions

  • The Court ordered:

1. Issue notice on the Civil Appeal as well as on the application for condonation of delay.

2. Tag the appeal with Civil Appeal Diary No. 33820 of 2019.

Corrective Actions & Future Obligations

  • No additional corrective actions or future obligations are specified beyond the procedural directions above.

Final Ruling & Enforcement

  • The order is procedural, directing the issuance of notice and the tagging of the appeal for further proceedings. No substantive judgment on the merits of the dispute is rendered at this stage.