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Ashok Leyland Limited v. Commissioner of Cgst and Central Excise

Madras HC17 Jun 2026CMP/13353/2026

Case brief

AI extract

What is this about?

Madras High Court; condonation of delay; 151 days; Section 35G(2) Central Excise Act 1944; Section 35G Central Excise Act 1944; CMA SR No.208078 of 2025; CMP No.13353 of 2026; Ashok Leyland Limited; Hinduja Foundries Limited; Commissioner of CGST and Central Excise Chennai North Commissionerate; CESTAT Chennai Final Order No.40015/2025; Misc Order No.40618/2025; appeal listed 25.06.2026 with C.M.A.No.1488 of 2016 batch.

What did the court decide?

Condonation of the delay of 151 days in filing CMA SR No.208078 of 2025; petition ordered; Registry directed to number the appeal, if papers are otherwise in order, and list it on 25.06.2026 along with connected Appeals in C.M.A.No.1488 of 2016, etc. batch. ¶30

Ashok Leyland Limited Vs Commissioner of Cgst and Central Excise — Madras HC (2026) — LawSathi Research

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CMP No. 13353 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 17-06-2026

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CORAM

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THE HON'BLE DR JUSTICE G. JAYACHANDRAN

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AND

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THE HON'BLE MRS. JUSTICE N. MALA

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CMP No. 13353 of 2026 AND CMA SR NO. 208078 OF 2025

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Ashok Leyland Limited, (Previously known as Hinduja Foundries Limited) 1A, Kathivakkam High Road Ennore, Chennai 600057.

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..Appellant(s)

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Commissioner of CGST and Central Excise Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 34.

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..Respondent(s)

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CMP No. 13353 of 2026

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Civil Miscellaneous Petition filed under Section 35G(2) of the Central Excise Act, 1944, to condone the delay of 151 days in filing the above CMA and to take the appeal on record.

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CMA SR No. 208078 of 2025

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Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944, to set aside the Final Order No.40015/2025 dt. 02-Jan-25 read with Misc. Order No.40618/2025 dt. 11-Jun-25 passed by the Customs, Excise and

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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CMP No. 13353 of 2026

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Service Tax Appellate Tribunal, Chennai and allow the Civil Miscellaneous Appeal.

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CMP No. 13353 of 2026

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For Appellant(s): Mr.P.Arumugam For Respondent(s): Mr.Rajendra Raghavan Senior Standing Counsel

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ORDER

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(Order of the Court was made by Dr.G.Jayachandran J.)

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This petition has filed to condone the delay of 151 days in filing the Appeal in C.M.A.SR.No.208078 of 2025.

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2.Mr.Rajendra Raghavan, learned Senior Standing Counsel, who takes

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notice for the respondent, has no serious objection for condoning the delay.

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3.Being satisfied with the reasons stated in the affidavit filed in support of

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the petition, the delay is condoned and this petition is ordered. Registry is directed to number the Appeal, if the papers are otherwise in order, and list the same on 25.06.2026 along with connected Appeals in C.M.A.No.1488 of 2016, etc. batch.

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(G.J.,J.) (N.M.,J.) 17-06-2026

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MKN

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__________ Page2 of 4

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https://www.mhc.tn.gov.in/judis

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CMP No. 13353 of 2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No