Case Name: Special Leave Petition (Civil) Diary No. 26491/2026
IA No.: 152622/2026 (Condonation of Delay in Filing)
Court: Supreme Court of India
Judges: Hon’ble Mr. Justice J.B. Pardiwala (Coram); Hon’ble Mr. Justice Vijay Bishnoi (hearing)
Date of Order: 26‑05‑2026
Origin: Arising from impugned final judgment and order dated 10‑11‑2025 in CEA No. 49/2018 passed by the High Court of Punjab & Haryana at Chandigarh
Parties Involved
Petitioner: Commissioner of Central Excise and Service Tax, Ludhiana
Respondent: R.K. Machine Tools Ltd.
Petitioner's Counsel: Mr. N. Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V.C. Bharathi; Adv. Mrs. Nasadiya Singh; Adv. Mr. Yogya Rajpurohit; Adv. Mr. Balendu Shekhar
Respondent’s Counsel: (not listed)
Issues / Allegations / Violations
Petition sought condonation of delay in filing IA No. 152622/2026 and challenged the High Court’s order dated 10‑Nov‑2025 in CEA No. 49/2018.
Alleged grounds for interference with the High Court’s decision were presented.
Findings & Observations
The Court condoned the delay in filing.
The Court found no good ground to interfere with the impugned order passed by the High Court.
Penalties / Settlements / Directions
No monetary penalties or settlements were imposed.
Corrective Actions & Future Obligations
No specific corrective actions or future obligations were directed.
Final Ruling & Enforcement
The Special Leave Petition is dismissed.
Any pending applications, if any, stand disposed of.
