Supreme Court Restores Appeal, Rs 12 Cr Tax

Authority: Supreme Court of India

Order Date: 11-08-2026

Case Overview

• Petitioners: Commissioner of Central Excise, Customs and Service Tax, Bhubaneswar II & Ors; Respondent: M/s Sarvesh Refractories Ltd.
• The application (IA No. 120877/2025) sought condonation of delay in filing IA No. 120876/2025 for restoration of Civil Appeal No. 7318/2018.
• Hearing held on 11‑08‑2026 before Hon’ble Justices J.B. Pardiwala and K. Vinod Chandran.
• Revenue counsel indicated the tax effect of the matter is approximately Rs 12 crore, precluding dismissal on low‑tax grounds.

Final Outcome

• Delay is condoned.
• Interlocutory Application No. 120876/2025 is allowed; Civil Appeal No. 7318/2018 is restored to its original number.
• Miscellaneous Application is disposed.
• Appeal admission is scheduled for 14‑08‑2026.

Topics: Court Order, Tax Litigation, Appeal Restoration