Commissioner Vs Anil Goel, Director Kmg Rolling (P) Ltd. — Rajasthan HC (2026) — LawSathi Research

Commissioner Vs Anil Goel, Director Kmg Rolling (P) Ltd. — Rajasthan HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Appeal disposed of in terms of the Co-ordinate Bench order dated 29.06.2026 passed in D.B. Central/Excise Appeal No. 13/2025 and connected matters; interim order to continue operating subject to final outcome of SLP No. 5392/2025; pending applications disposed of.

Issue for consideration

Whether, the questions of law raised in the appeal being subject matter of examination by the Hon'ble Supreme Court in SLP (C) No. 5392/2025 (Union of India & Ors. v. GMR Airport Infrastructure Limited), the appeal should be disposed of in terms of the Co-ordinate Bench order dated 29.06.2026 rather than decided on merits at this stage.

Court's answer

The appeal is disposed of in terms of the Co-ordinate Bench order dated 29.06.2026, and the interim order shall continue to operate subject to the final outcome of SLP No. 5392/2025 (Union of India & Ors. Vs. GMR Airport Infrastructure Limited).

Ratio / Principle

The disposal rests on the consensus arrived at on the joint submission of learned counsel for the respective parties that the appeal be disposed of in the same terms as the similar matters.

Detailed headnote1 paragraphs

Central Excise — Appeal by Commissioner, Central Excise & CGST-Alwar against CESTAT order dated 25.11.2025 setting aside Order-in-Original dated 25.11.2024 — Questions of law raised are under examination by the Supreme Court in SLP (C) No. 5392/2025, Union of India & Ors. v. GMR Airport Infrastructure Limited, wherein the Supreme Court observed that if any matter on the subject comes before the Tribunal or any High Court, the hearing may be deferred till it takes an appropriate call — On the joint submission of counsel, and in terms of the Co-ordinate Bench order dated 29.06.2026 in D.B. Central/Excise Appeal No. 13/2025 and connected matters (under which the law laid down by the Supreme Court in GMR Infrastructure Limited was to apply mutatis mutandis), appeal disposed of in the same terms — Interim order to continue operating subject to final outcome of the SLP — Pending applications disposed of.

[2026:RJ-JP:25268-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Central/excise Appeal No. 12/2025

URN: EXCIA / 36U / 2025

Commissioner, Central Excise And Cgst-Alwar, A-Block, Surya Nagar, Alwar, Rajasthan 301001

----Appellant

Versus

Anil Goel, Director Kmg Rolling (P) Ltd., E-1100, Riico Industrial Area, Phase-Iii, Bhiwadi, Alwar, Rajasthan 301019

----Respondent

For Appellant(s) : Mr. Ajay Shukla, Mr. Raghav Sharma, Mr. Shivam Sharma, Ms. Jyoti Sharma For Respondent(s) :

HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SANDEEP TANEJA

Order

07/07/2026

Appeal is directed against the impugned order dated 25.11.2025 passed by the learned CESTAT, vide which Order-in-original dated 25.11.2024 was set aside.

In a similar matter bearing D.B. Central/excise Appeal No. 13/2025 and other connected matters, a Co-ordinate Bench of this Court passed a following order dated 29.06.2026. The same is reproduced herein:

"Both the counsel are ad idem that the questions of law raised in the present appeals are subject matter of examination by the Hon’ble Supreme Court in Special Leave Petition (Civil) No.5392/2025- Union of India & Ors. Vs. GMR Airport Infrastructure Limited wherein, the observations were made by the Hon’ble Supreme Court as under:

“9. Since we are looking into the larger issues involved in this matter, we may only say that if any matter comes up for hearing before the Tribunal or

(2 of 2)

[2026:RJ-JP:25268-DB]

[EXCIA-12/2025]

any of the High Courts on the subject in question, the hearing may be deferred till we take an appropriate call in the matter.

2. Having noticed the aforesaid, we are of firm view that the present appeals can be disposed of with observation that the law as laid down by the Hon’ble Supreme Court in GMR Infrastructure Limited (supra) would apply mutatis mutandis to the present appeals.

3. Interim orders shall continue to operate.

4. The present appeals are, accordingly, disposed of. All pending application also stand disposed of.

5. A copy of this order be placed in each connected file."

Learned counsel for the respective parties jointly submit that

instant appeal be also thus disposed of in same terms.

In the view of consensus as above the appeal in hand is disposed of in terms of order dated 29.06.2026, ibid, and the interim order shall continue to operate subject to final outcome of SLP No. 5392/2025

Union of India & Ors. Vs. GMR Airport Infrastructure Limited.

Pending application(s) stands disposed of.

(SANDEEP TANEJA),J

(ARUN MONGA),J

16/Tushar/Keshav