Ashok Leyland Limited v. Commissioner Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20-04-2026

CORAM

THE HON'BLE Dr. JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED in C.M.A.S.R.No.207461 of 2025 C.M.P.No.6939 of 2026 in C.M.A.S.R.No.207460 of 2025 and C.M.P.No.6952 of 2026 in C.M.A.S.R.No.207457 of 2025 -- Ashok Leyland Limited (Previously known as Hinduja Foundries Limited) 1A, Kathivakkam High Road, Ennore, Chennai 600 057 .. Petitioner in all C.M.Ps.

Vs.

Commissioner of GST and Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

..Respondent in all C.M.Ps.

Civil Miscellaneous Petition (3 petitions in respective cases) filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeals and to take the appeals on record.

For petitioner :

Mr.P.R.Renganath For Respondents :

Mr.Rajendran Raghavan, Senior Panel Counsel COMMON ORDER (Common Order of the Court was made by Dr.G.Jayachandran J) Considering the reasons stated in the affidavits filed in support of the condone-delay-petitions and also taking into account the nature of the grounds raised in the appeals, we are convinced to condone the delay and hence, the delay in filing the appeals, is condoned. These petitions are allowed. (G.J.,J.) (S.S.A.,J.) 20-04-2026 cs To Commissioner of GST and Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

Dr.G.JAYACHANDRAN, J and SHAMIM AHMED, J cs in C.M.A.S.R.No.207461 of 2025 C.M.A.No.6939 of 2026 in C.M.A.S.R.No.207460 of 2025 and C.M.P.No.6952 of 2026 in C.M.A.S.R.No.207457 of 2025 20-04-2026