Ashok Leyland Limited v. Commissioner Of Cgst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-04-2026

CORAM

THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED CMP No. 10135 of 2026 AND C.M.A.SR.No.207124 of 2025, C.M.A.SR No.207117 of 2025, CMA SR No.207463 of 2025,CMA SR NO. 207459 of 2025,CMA SR No.207126 of 2025, CMP No.10139 OF 2026, CMP No.10140 of 2026, CMP No.10143 of 2026,CMP No.10145 of 2026 CMP No. 10135 of 2026 Ashok Leyland Limited (Previously known as Hinduja Foundries Limited) 1A, Kathivakkam High Road, Ennore, Chennai 600057 ... Appellant Vs.

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

... Respondent CMP No. 10139 of 2026 Ashok Leyland Limited Previously known as Hinduja Foundries Limited, 1A, Kathivakkam High Road, Ennore, Chennai 600057 ... Appellant Vs Commissioner of CGST and Central Excise Chennai North Commissionerate 26/1, Mahatma Gandhi Road Nungambakkam, Chennai 34 ... Respondent Page Nos.1/5

CMP No. 10140 of 2026 Ashok Leyland Limited (Previously known as Hinduja Foundries Limited) 1A, Kathivakkam High Road, Ennore, Chennai 600057 ... Appellant Vs Commissioner of CGST and Central Excise Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 034.

... Respondent CMP No. 10143 of 2026 Ashok Leyland Limited Previously known as Hinduja Foundries Limited 1A, Kathivakkam High Road, Ennore, Chennai 600057 ... Appellant Vs Commissioner of CGST and Central Excise Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 034.

... Respondent CMP No. 10145 of 2026 Ashok Leyland Limited (Previously known as Hinduja Foundries Limited) 1A, Kathivakkam High Road, Ennore, Chennai 600057 ... Appellant Vs Commissioner of CGST and Central Excise Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 34.

... Respondent Page Nos.2/5

Prayer in CMP No. 10135 of 2026:

Civil Miscellaneous Petition filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeal and to take the appeal on record and to pass such further or other orders as this Honble Court. Prayer in CMP No. 10139 of 2026:

Civil Miscellaneous Petition filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeal and to take the appeal on record and to pass such further or other orders as this Honble Court. Prayer in CMP No. 10140 of 2026:

Civil Miscellaneous Petition filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeal and to take the appeal on record and to pass such further or other orders as this Honble Court. Prayer in CMP No. 10143 of 2026:

Civil Miscellaneous Petition filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeal and to take the appeal on record and to pass such further or other orders as this Honble Court. Prayer in CMP No. 10145 of 2026:

Civil Miscellaneous Petition filed under Section 35-G(2) of the Central Excise Act, to condone the delay of 151 days in filing the above Civil Miscellaneous Appeal and to take the appeal on record and to pass such further or other orders as this Honble Court. For Petitioner:

in all cases Mr. P.R. Renganath For Respondent:

in all cases Mr.Rajendra Raghavan, Senior Panel Counsel.

Page Nos.3/5

COMMON ORDER (Order of the Court was made by G.Jayachandran J.) In view of the fact that the connected appeals filed with delay have been entertained and the delay has been condoned, for the sake of uniformity, the delay of 151 days in filing the Civil Miscellaneous Appeals is hereby condoned. Accordingly, these Petitions are ordered.

(Dr. G.JAYACHANDRAN J.)(SHAMIM AHMED J.) 30-04-2026 Note: Registry is directed to number the appeal if it is otherwise in order. Index :Yes/No :Yes/No Page Nos.4/5

Dr. G.JAYACHANDRAN, J.

& SHAMIM AHMED, J.

bsm CMP No. 10135 of 2026 AND CMA SR NO. 207124 OF 2025, CMA SR NO. 207117 OF 2025, CMA SR NO. 207463 OF 2025, CMA SR NO. 207459 OF 2025, CMA SR NO. 207126 OF 2025, CMP NO. 10139 OF 2026, CMP NO. 10140 OF 2026, CMP NO. 10143 OF 2026, CMP NO. 10145 OF 2026 30-04-2026 Page Nos.5/5