Union Of INDIA And Anr vs. Ms Dharampal Satyapal LTD
Held
The Court allowed the application for restoration (I.A. No.01 of 2026) after considering the reasons assigned by the applicant, the Union of India and the Assistant Commissioner of CGST & Central Excise. The Court found sufficient grounds to restore the Central Excise Appeal (Central Ex. App. No.02 of 2025) to its file. The appeal was thus brought back on the court's record. The Court directed that a copy of the memo of appeal be served on the counsel for the respondent. The application for restoration was disposed of. The matter was listed for further hearing on 19.05.2026. No specific findings were made on the merits of the underlying appeal, as the order pertains solely to the restoration of the appeal.
Facts
The Union of India and the Assistant Commissioner of CGST & Central Excise (collectively referred to as the Revenue) filed an application (I.A. No.01/2026) seeking restoration of a Central Excise Appeal (Central Ex. App. No.02/2025). The appeal was filed against M/s. Dharampal Satyapal Ltd. (Unit 2). The application for restoration was heard by the High Court of Tripura. The Revenue sought to have the appeal brought back on the court's active list. The respondent, M/s. Dharampal Satyapal Ltd., was represented by its counsel.
Key Issues
1. Whether the application for restoration of the Central Excise Appeal is to be allowed, thereby restoring the appeal to the file of the Court. The Revenue argued for the allowance of the application, citing reasons assigned in the application for restoration. The respondent, M/s. Dharampal Satyapal Ltd., did not present any arguments against the restoration, as indicated by the court's order which focused on the reasons provided by the applicant. No specific statutory provisions or precedents were mentioned in the judgment regarding the restoration application itself.
AI-generated summary — verify with the full judgment below
HIGH COURT OF TRIPURA AGARTALA
I.A. No.01/2026 in Central Ex. App. No.02/2025 Central Ex. App. No.02/2025
Union of India, represented by the Commissioner of CGST & Central Excise, GST Bhawan, 1st Floor, Mantribari Road, Netaji Chowmuhani, Agartala, Tripura West-799001. 2. Assistant Commissioner of CGST & Central Excise, GST Bhawan, 1st Floor, Mantribari Road, Netaji Chowmuhani, Agartala, Tripura West-799001. ……… Applicant/Appellant(s). V E R S U S M/S. Dharampal Satyapal Ltd. (Unit 2), Shed No.14, Arundhutinagar Industrial Estate, Agartala, Tripura West, Pin Code-799003. ………Respondent(s).
For Applicant/Appellant(s) : Mr. Biplabendu Roy, Advocate.
For Respondent(s)
: Mr. Kausik Roy, Advocate.
HON’BLE THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO HON’BLE MR. JUSTICE BISWAJIT PALIT
Order
13/05/2026
Heard the counsel for the parties.
Having regard to the reasons assigned in the application seeking restoration of the Central Excise Appeal, I.A. No.01 of 2026 is allowed and the Appeal is restored to the file of this Court.
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