Authority: Supreme Court of India

Order Date: 28-09-2026

Case Overview

  • Parties: Hindustan Motor Finance Corporation Limited (Petitioner) vs. The Commissioner of GST and Central Excise, Chennai (Respondent).
  • Nature of Proceeding: Civil Appeal (Diary No. 31185/2026) arising from impugned judgment and orders dated 09-03-2026 passed by the Customs, Excise & Service Tax Appellate Tribunal (South Zonal Bench, Chennai) in multiple EA numbers.
  • Interim Applications: IA No. 249135/2026 (condonation of delay in filing), IA No. 248759/2026 (condonation of delay in refiling/curing defects), IA No. 248775/2026 (ex-parte stay), IA No. 249139/2026 (permission to file additional documents/facts/annexures).
  • Counsel’s Submissions: Learned counsel for the petitioner, Mr. Aman Jha, argued that the issue of Section 11A of the Central Excise Act, 1944, though raised, had not been considered by CESTAT and was a contested point between the parties.

Final Outcome

1. The Court condoned the delay in filing the appeal.

2. The Court heard counsel’s submission regarding the omission of consideration of Section 11A of the Central Excise Act, 1944.

3. The Court issued a notice.

4. The Court directed that a copy of the appeal’s paper books be served on Mr. Raghavendra P. Shankar, Additional Solicitor General.

5. The matter was listed for further hearing on 04 January 2027.

Topics: Legal Proceedings, Taxation, Corporate Finance