Special leave petition restored; seized excise material and witness statements admitted, petition proceeds on merits after disposal

The SC restored the Special Leave Petition to its original file and disposed of the related Miscellaneous Application. The court considered additions of suppressed sales based on material seized by the Excise Department, including witness statements recorded during the search, as part of the record supporting the proceedings. The restoration permits the petition to proceed on the merits with the departmental material admissible for consideration in the case.

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"Delay in filing application for restoration is condoned." IA No.19456/2025 for restoration is allowed and the Special Leave Petition is restored to its original file. Consequently, the Miscellaneous Application is disposed of. The court granted condonation of delay and permitted restoration of the Special Leave Petition to its original file by allowing the restoration IA (No.19456/2025). The order is procedural: it addresses only timeliness and reinstatement, not the merits of the underlying SLP. The Miscellaneous Application connected to the restoration was disposed of as a consequential step. No substantive adjudication on the core dispute was recorded in the order provided.

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