ORDER SHEET IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE)

ORIGINAL SIDE CEXA/54/2024 IA NO: GA/1/2024, GA/2/2024 COMMISSIONER OF SERVICE TAX, KOLKATA VS M/S. SUBHAS PROJECT AND MARKETING LIMITED BEFORE:

The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE UDAY KUMAR Date: 16th December, 2025.

Appearance:

Mr. Bhaskar Prasad Banerjee, Adv.

…for the appellant Mr. Somak Basu, Adv.

Mr. Swagato Kabiraj, Adv.

…for the respondent The Court: We have heard learned Advocates on either sides.

There is a delay of 200 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within the time. Therefore, the delay is condoned. The application (GA/1/2024) is allowed.

Learned counsel appearing for the appellant/central service tax department suggests the following substantial questions of law by filing the appeal under Section 35G of the Central Excise Act, 1944.

“a) Whether the Learned Tribunal violated the basic principles of law and the principles of natural justice by not providing proper and adequate reasons in dismissing the appeal of the appellant when substantial question of law and fact has been raised by the appellant ?

b)