IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05-01-2026

CORAM

THE HON'BLE DR.JUSTICE ANITA SUMANTH

AND

THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR

CMA No. 3877 of 2025

AND CMP NO. 32621 OF 2025

M/s.Gadli Industries,

Rep. by its Authorised Signatory Mr.Hakimuddin Gadli,

8-3, Rajmony Industrial Estate

Near Facile Company, Madukkarai Market,

Madukkarai, Coimbatore,

Tamil Nadu: 641 018.

..Appellant(s)

Vs

Commissioner of GST and Central Excise,

Coimbatore Commissionerate,

# 6/7, A.T.D. Street, Race Course Road,

Coimbatore,

Tamilnadu 641 018.

..Respondent(s)

Prayer: Appeal filed under Section 35G of Central Excise Act, to set aside the impugned Miscellaneous Order No.SO/MO/40736/2025-(CR) dated 08.07.2025 in Defect Diary No.41035/2025 passed by the Hon’ble Customs, Excise and Service Tax Appellate Tribunal, South Zone, Chennai Bench and restore the

appeal to the files of the CESTAT, Chennai.

For Appellant(s): Ms.Aparna Nandakumar

For Respondent(s): Mr.Rajnish Pathiyil,

Senior Standing Counsel

JUDGMENT

(Judgment of the Court was delivered by Dr.Anita Sumanth J.)

This appeal has been filed challenging a miscellaneous order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone, Chennai Be