Case Details

  • Case Name: ICICI Prudential Life Insurance Co. Ltd. vs Commissioner of Central Excise Thane II
  • Court: Supreme Court of India
  • Diary No.: 11968/2023
  • IA No.: 80077/2023 (Condonation of delay in filing appeal)
  • Original Tribunal Order: Final judgment and order dated 16-09-2022 in STA No. 85705/2014 (Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai)
  • Hearing Date: 22-05-2026
  • Order List Date: 23-11-2026
  • Bench: Hon'ble Mrs. Justice B.V. Nagarathna, Hon'ble Mr. Justice Ujjal Bhuyan

Parties Involved

  • Petitioner: ICICI Prudential Life Insurance Co. Ltd.
  • Respondent: Commissioner of Central Excise Thane II
  • Petitioner's Counsel: Mr. V Sridharan (Senior Advocate), Mr. Sahil Parghi, Ms. Neha Choudhary, Ms. Nitum Jain, Mr. Swastik Mishra, Ms. Medha Sinha, Ms. Charanya Lakshmikumaran, AOR Mr. Atrey Gc
  • Respondent's Counsel: (not listed)

Issues / Allegations / Violations

  • The petition seeks condonation of delay in filing an appeal against the Custom Excise Service Tax Appellate Tribunal’s order dated 16‑09‑2022.
  • The delay period and reasons for the delay are not detailed in the record.

Findings & Observations

  • No findings or observations are recorded in the provided excerpt.

Penalties / Settlements / Directions

  • No penalties, settlements, or specific directions are mentioned in the excerpt.

Corrective Actions & Future Obligations

  • No corrective actions or future obligations are specified.

Final Ruling & Enforcement

  • The Court issued an order list on 23‑11‑2026; the substantive decision on condonation of delay is pending or not disclosed in the excerpt.