2026 (2) TMI 605

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....Respondent: Mr. Vinay Shraff, Ld. Adv. Mr. Dev Agarwal, Ld. Adv. UDAY KUMAR, J:- 1. This appeal, preferred by the Revenue under Section 35G of the Central Excise Act, 1944, is directed against the judgment and order dated August 6, 2024, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, in Final Order No. 76625/2024. 2. The procedural....

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....of delay (GA 1 of 2025). Upon this Court condoning the delay of 124 days by an order dated October 28, 2025, the Cross-Objection was formally taken on record and numbered as OCOT 6 of 2025. 4. When the matter was taken up for the Hearing on Admission on January 27, 2026, the learned Counsel for the Respondent/Cross-Objector raised a preliminary submission, asserting that the Cross-Objection oug....

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....ondent placed heavy reliance upon the ratios in Hardevinder Singh v. Paramjit Singh (2013) 9 SCC 261, Mahant Dhangir v. Madan Mohan (1987) 1 SCC 5, and Venture Global Engineering v. Satyam Computer Services Ltd. (2008) 1 SCC 494. 6. We have considered the rival submissions at length, yet we find ourselves unable to subscribe to the procedural course suggested by the Respondent. The architecture....

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....n admitted would be to adjudicate the merits of a dispute before the Court has determined whether it has the jurisdiction to entertain the challenge. 8. We must further emphasize that at the stage of Hearing on Admission, the Court's focus is singular: to ascertain whether the Appellant has made out a case involving a substantial question of law. The Respondent, at this pre-admission stage, lac....