Authority: Supreme Court of India

Order Date: 17 Aug 2026

Case Overview

  • Appeal No.7318/2018 filed by the Commissioner of Central Excise, Customs and Service Tax, Bhubaneswar II (Appellant) against M/s Sarvesh Refractories Ltd (Respondent).
  • The matter was heard on 14 August 2026 before a two‑judge bench comprising Justice J.B. Pardiwala and Justice K. Vinod Chandran.
  • The dispute pertains to proceedings under the Central Excise and Service Tax statutes.

Order

1. The Court directed that a notice be issued and that it must be returned within four weeks from the date of issuance.

2. The Court permitted service of the notice by Dasti service in addition to standard service methods.

Final Outcome

The appellant is required to serve a notice to the respondent, with a four‑week return period, and may use Dasti service for delivery.

Topics: Legal Procedure, Taxation