M/S DALMIA CEMENT (BHARAT) LTD. vs THE COMMISSIONER OF CENTRAL EXCISE — SLP(C) No.(Verified On 29-4-2026)

Case under Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section XII. Status: DISPOSED.

CNR: SCIN010187332026

DISPOSED

Filing Date

26-Mar-2026

Registration No

SLP(C) No.(Verified On 29-4-2026)

Diary Number

18733/2026

Order Date

04-May-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Data as of 20-Jun-2026

Acts & Sections

Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section XII

Petitioner(s)

M/S DALMIA CEMENT (BHARAT) LTD.

Adv. CHARANYA LAKSHMIKUMARAN

Respondent(s)

THE COMMISSIONER OF CENTRAL EXCISE

Hearing History

Judge: HON'BLE MR. JUSTICE DIPANKAR DATTA and HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

04-May-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: The Supreme Court dismissed Dalmia Cement (Bharat) Ltd.'s Special Leave Petition challenging a Madras High Court order dated 29-04-2025 as time-barred. Although the 60-day delay was not considered fatal per se, the Court declined to entertain the petition because the Commissioner of Central Excise, Trichy had similarly approached the Court challenging the same judgment, and that petition was not entertained. The Court found dismissal appropriate in these peculiar circumstances. This case analysis is maintained by casestatus.in based on publicly available court records.

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