Authority: Supreme Court of India
Order Date: 27-10-2026
Case Overview
- Petitioners: Union of India, Department of Revenue, Excise Commissioner & others.
- Respondent: M/S Garg Furnace Limited.
- The petition arises from an impugned final judgment and order dated 19‑Nov‑2025 in CWP No. 31754/2025 passed by the High Court of Punjab & Haryana, Chandigarh.
- Multiple Information Appeals (IA No. 307907/2026, IA No. 307910/2026, IA No. 276340/2026, IA No. 276345/2026, IA No. 326610/2026) seeking condonation of delay in filing or refiling were filed, along with a Special Leave Petition (SLP) (Civil) Diary No. 43876/2026.
- The matter was heard on 26‑Oct‑2026 before Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Manmohan. Counsel for petitioners included N. Venkataraman (ASG), Gurmeet Singh Makker, V.C. Bharathi, Nachiketa Joshi, Amit Sharma II, Abhishek Khanna. Counsel for respondent not listed.
Final Outcome
- The Court ordered that notice be issued on all applications for condonation of delay as well as on the Special Leave Petition.
- The matter was directed to be tagged with SLP (C) (D) No. 28945/2025.
- The order was digitally signed by the Assistant Registrar‑cum‑PS Court Master on 27‑Oct‑2026.
Topics: Legal Procedure, Excise Tax