# M/S TATA REFRACTORIES LTD., vs THE COMMISSIONER OF CENTRAL

Court: madras High Court
Date: 2026-06-25
Petitioner: M/S TATA REFRACTORIES LTD.,
Respondent: THE COMMISSIONER OF CENTRAL

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1345158)

## Judgment text (excerpt)

C . M . A N o . 3 3 8 4 o f 2 0 11 IN THE HIGH COURT OF JUDICATURE AT MADRAS JUDGMENT RESERVED ON : 15 / 04 / 2026 JUDGMENT PRONOUNCED ON : 25 / 06 / 2026 CORAM: THE HONOURABLE DR. JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MR. JUSTICE R.SAKTHIVEL C.M.A. NO.3384 OF 2011 AND M.P. NO.1 OF 2011 IN C.M.A. NO.3384 OF 2011 CMA NO.3384 OF 2011 M/s.TATA Refractories Ltd., (Now known as TRL Krosaki Refractories Limited) Rep. by its Associate Vice President (Taxation) Mr.Manoj Kumar Patel Belpahar, Jharsuguda – 768 218. (Cause title amended vide Court Order dated July 23, 2025 made in CMA No.3384 of 2011 and CMP No.17585 of 2025) … Appellant Versus The Commissioner of Central Excise Salem No.1, Foulks Compound, Anaimedu, Salem – 636 001. … Respondent PRAYER: Civil Miscellaneous Appeal filed under new Section 35G of the Central Excise Act, 1944, praying to set aside the Final Order No.E/451/2011 dated March 11, 2011 in Appeal No.E/1153/2004 passed by the Customs, Excise and Service Tax Appellate Tribunal. Page No.1 of 36 https://www.mhc.tn.gov.in/judis ( Uploaded on: 01/07/2026 06:22:18 pm ) C . M . A N o . 3 3 8 4 o f 2 0 11 For Appellant : Mr.Raghavan Ramabadhran For Respondent : Mr.M.Santha

https://niyam.ai/judgements/high-court/2026/june/m-s-tata-refractories-ltd-vs-the-commissioner-of-central