SHRI HIMANSHU GUPTA vs THE COMMISSIONER OF CENTRAL EXCISE

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th January, 2026 + CEAC NO. 48/2018 SHRI HIMANSHU GUPTA D-21, MODEL TOWN, PART-II, DELHI-110009 .....APPELLANT Through: Mr. Prem Ranjan Kumar, Advocate (through VC) Versus THE COMMISSIONER OF CENTRAL EXCISE, C.R. BUILDING, I.P. ESTATE, NEW DELHI-110002. ....RESPONDENT Through: Mr. Harpreet Singh, Senior Standing Counsel with Mr. Jatin Kumar Gaur, Advocate CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. Heard. 2. This appeal is under Section 35G of Central Excise Act, 1944 questioning the legality and sustainability of the final order dated 16th January, 2018 passed by the Custom, Excise & Service Tax Appellate Tribunal (hereinafter shall be referred to as the ‘CESTAT’). 3. One Mr. Chander Kumar Gupta had a son namely Mr. Himanshu Gupta, who is the appellant to the present appeal. Mr. Chander Kumar Gupta was Director of M/s M.R. Tobacco Pvt. Ltd. (hereinafter shall be referred to as ‘M/s MRTPL’) and was blessed with three daughters also, namely, Ms. Tripti, Ms. Mahek and Ms. Shraddha, who are married. 4. Alleging that M/s MRTPL was setup jointly by