Pr. Commissioner Cgst and Central Excise Lucknow v. M/S Radhe Radhe Ispat Pvt. Ltd. Fatehpur Thru. Authorised Signatory Naveen Jain
Case brief
What is this about?
Allahabad HC (Lucknow Bench), Court No. 3, CEXAD No. 5 of 2025, decided February 5, 2026, Coram: Shekhar B. Saraf J. and Manjive Shukla J. Delay condonation allowed; central excise appeal admitted on two substantial questions of law challenging CESTAT Final Order No. FO/A/70916-70918/2024-EX[DB] dated 08.10.2024, whereby CESTAT allowed the appeal of M/s Radhe Radhe Ispat Pvt Ltd and set aside the Commissioner's Order-in-Original dated 01.12.2016. Questions concern seized material statements/documents (labour contractor's premises and respondent's premises) and evidences from search proceedings, versus the precedent in Collector of Customs v. D. Bhoormall, (1974) 2 SCC 544. Paper book due in four weeks; next listing March 13, 2026. Appellant counsel: Kuldeep Srivastava; respondent counsel: Shreshth Srivastava.
What did the court decide?
Delay in filing the central excise appeal condoned and the application for condonation of delay allowed; appeal admitted on the two framed substantial questions of law; counsel directed to file the paper book within four weeks; matter listed for March 13, 2026.