IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.03.2026 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.L.G.Balakrishnan & Bros. Limited Represented by its Chief Financial Officer, SF No.195, Kondayampalayam Village, Vaiyampalayam, Coimbatore-642110. : Petitioner Vs.

1.Commisioner of GST & Central Excise, Coimbatore Division, No.6/7, A.T.D Street, Race Course Road, Coimbatore -641 018.

2.Principal Commissioner (RA), 8th Floor, World Trade Centre, Cuffe Parade, Mumbai-400 005. : Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, calling for records relating to impugned Revision Order No.202/2018-CX(SZ)/ASRA/MUMBAI dated 24.07.2018 passed by second respondent and quash the same and pass orders.

For Petitioner : Mr.R.Parthasarathy For Respondents : Mr.K.S.Ramasamy Central Government Standing Counsel

ORDER

The present writ petition has been filed challenging impugned Revision Order No.202/2018-CX(SZ)/ASRA/MUMBAI dated 24.07.2018 passed by second respondent.

2. The question that arises for consideration in this writ petition is as to whether exemption granted vide Notification No.24 of 2003-CE dated 31.03.200