Court Condones Delay in Nirmal Seeds Appeal

Authority: Supreme Court of India

Order Date: 13 July 2026

Case Overview

• Petitioner: Commissioner of CGST and Central Excise.
• Respondent: Nirmal Seeds Pvt Ltd.
• Civil Appeal No. 33391/2026 arising from impugned final judgment and order dated 29‑12‑2025 (FO Nos. 87026/2025 and 87027/2025) of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
• Applications: IA No. 189262/2026 (condonation of delay) and IA No. 189263/2026 (stay).
• Counsel for petitioner included Additional Solicitor General N. Venkataraman, who argued that the tribunal incorrectly held that the department could not discharge its evidentiary burden regarding classification for additional duty, referring to paragraph 9 of the original order (page 252).

Final Outcome

1. The Court condoned the delay in filing the interlocutory applications.

2. The Court directed that a notice be issued to the respondent, with the notice returnable on 07 September 2026.

3. No stay was granted; the matter proceeds on the merits.

Topics: Legal Procedure, Tax Litigation