IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Diary No.1400/2026 COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS Appellant(s)

VERSUS M/S. LARSEN AND TOUBRO LIMITED Respondent(s)

O R D E R

1. There is a gross delay of 236 days in filing the Appeals which has not been satisfactorily explained by the appellant - Revenue.

2. Even otherwise, we see no good ground to interfere with the common impugned Order dated 13-3-2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Mumbai.

3. The Civil Appeals are, accordingly, dismissed on the ground of delay as well as on merits.

4. Pending applications, if any, also stand disposed of.

…………………………………………J (J.B. PARDIWALA)

…………………………………………J (K.V. VISWANATHAN)

NEW DELHI;

23RD FEBRUARY, 2026.

ANITA MALHOTRA Date: 2026.02.26 Reason:

ITEM NO.13 COURT NO.7 SECTION XVII-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL Diary No.1400/2026 [Arising out of impugned final judgment and order dated 13-03-2025 in EA No. 86741/2013, EA No. 86747/2013 and EA No. 86748/2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai]

COMMISSIONER OF CENTRAL EXCISE