TAXAP/24/2025

NEUTRAL CITATION C/TAXAP/24/2025 JUDGMENT DATED: 12/06/2026 2026:GUJHC:37738-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 24 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ COMMISSIONER CENTRAL GST AND CENTRAL EXCISE VADODARA II Versus BIRLA CELLULOSIC (UNIT OF GRASIM INDUSTRIES LIMITED) BIRLADHAM ================================================================ Appearance: MS HETAL G PATEL(11032) for the Appellant(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 12/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Ms.Hetal G. Patel for the appellant. 2. This Tax Appeal is preferred by the Revenue under Section 35G of the Central Excise Act, 1944 (for short ‘the Act’) raising Uploaded by () on Downloaded on : Tue Jun 30 23:50:56 IST 2026 NEUTRAL CITATION C/TAX