TAXAP/18/2008

NEUTRAL CITATION C/TAXAP/18/2008 JUDGMENT DATED: 19/11/2025 2025:GUJHC:66640-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 18 of 2008 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Versus RELIANCE INDUSTRIES LTD. ============================================= Appearance: MS HETAL G PATEL(11032) for the Appellant(s) No. 1 MR MIIR JOSHI, SENIOR ADVOCATE WITH MR NISARG M. DESAI AND MS NANDITA SUROLIA, ADVOCATES for GANDHI LAW ASSOCIATES(12275) for the Opponent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 19/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The Coordinate Bench vide order dated 01.10.2025, passed a comprehensive order after considering the submissions advanced by the respective parties and ultimately referred to the provisions of Order 41 Rule 23 of the Code of Civil Procedure, 1908 (in short, “the CPC”