Authority: Supreme Court of India

Order Date: 01-10-2026

Case Overview

  • Parties: Commissioner of Central Excise, Mumbai (Appellant) vs Larsen & Toubro Ltd (Respondent).
  • Origin: Appeals arise from impugned final judgment and order dated 17‑09‑2025 in CA Nos. 85209/2014, 85210/2014, 85211/2014 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
  • Applications: IA No. 163245/2026 (condonation of delay in filing appeal) and IA No. 163246/2026 (stay application) were listed before the Court.
  • Counsel: For the Commissioner – Mr. N. Venkatraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi, Adv., Mr. Vivek Gurnani, Adv., Mr. Madhav Sinhal, Adv., Mr. Ramesh Thakur, Adv., Mr. Piyush Beriwal, Adv.; for Larsen & Toubro – M/s. Mps Legal, AOR Mr. Prakash Shah, Sr. Adv., Mr. Mihir Mehta, Adv., Mr. Mohit Raval, Adv., Mr. Jasdeep Singh Dhillon, Adv., Mr. Prabhat Chaurasia, Adv., Mr. Anirudh Jamwal, Adv., Ms. Kenisha Savla, Adv., Mr. Aditya Bajaj, Adv., Mr. Inder Singh Mahara, Adv.

Court Findings

  • The Court condoned the delay in filing the appeals.
  • No sufficient ground was found to entertain the civil appeals; they are dismissed.
  • Any pending applications, including the stay application, shall stand disposed.

Final Outcome

  • Civil appeals dismissed; delay condoned; pending applications disposed.

Topics: Excise, Legal Decision