IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON TUESDAY, THE 24^TH DAY OF MARCH 2026 / 3RD CHAITHRA, 1948 RP NO. 395 OF 2026 AGAINST THE JUDGMENT DATED 03.07.2025 IN WP(C)

NO.31565 OF 2018 OF HIGH COURT OF KERALA REVIEW PETITIONERS/RESPONDENTS 1 TO 4:

1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, SOUTH BLOCK, NEW DELHI., PIN – 110 001

2 THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE COCHIN COMMISSIONERATE, C.R. BUILDING, I.S. PRESS ROAD, COCHIN., PIN – 682 018

3 THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE (AUDIT), AUDIT CIRCLE V, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI., PIN – 682

017

4 THE SUPERINTENDENT OF CENTRAL TAXES AND CENTRAL EXCISE OFFICE OF THE ASSISTANT COMMISISONER, AUDIT CIRCLE VI, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI., PIN – 682 017 BY ADV SHRI.P.R.SREEJITH RESPONDENT/WRIT PETITIONER:

M/S. ARYACON, PMC XVI/56, CITY ESTATE, M. C.

ROAD, PERUMBAVOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING PAR