Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 19 December 2025
Case Overview
- Parties: Commissioner CGST and Central Excise, Kanpur (Appellant) vs. M/s Trimurti Fragrances and Flavour Pvt. Ltd. (Respondent).
- Diary/Appeal Numbers: Civil Appeal No. … of 2025, Diary No. 58081/2025; arising from impugned final judgment and order dated 06‑08‑2025 in EA No. 70442/2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad.
- Related Applications: IA No. 287141/2025 – condonation of delay in filing IA No. 287137/2025 – ex‑parte stay.
- Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan.
- Counsel for Appellant: Mr. N. Venkataraman, ASG, assisted by Mr. V. Chandrashekara Bharathi and a team of advocates (Mr. Gurmeet Singh Makker, Mr. Rajendra Singh Rana, Mr. Praneet Pranav, Mr. V C Bharathi, Mr. Sarthak Karol, Mr. Udai Khanna).
- Counsel for Respondent: Mr. Arvind Datar, Senior Advocate, assisted by Ms. Payal Chawla and Ms. Ananya Ghosh.
- Proceedings: The Court heard arguments, noted the delay in filing, and considered the merits of the appeal against the CESTAT order.
Final Outcome
- The Court condoned the delay in filing the appeal.
- The appeal is dismissed, thereby upholding the CESTAT order dated 06‑08‑2025.
- Any pending applications, if any, are disposed of.
- The signed order was placed on the file by the Assistant Registrar‑cum‑PS Court Master on 19‑12‑2025.
Topics: Tax Litigation, Supreme Court Decision