IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTI CE P.SAM KOSHY AND THE HONOURABLE SRI JUSTI CE SUDDALA CHALAPATHI RAO WRI T PETI TI ON No.13504 of 2009 DATE OF ORDER: 19.01.2026 Between :

M/s. Balaji Industrial and Agricultural Castings, 16 IDA, Balanagar, Hyderabad – 500 037, Rep. by its partner M. Bhuvaneshwari, W/o. M.Sreekanth.

…Petitioner AND The Government of India, Ministry of Finance & Company Affairs, Department of Revenue, 14, Hudco Vishala Building, B-Wing, 6^th Floor, Bhikaji Cama Place, New Delhi – 110066, Rep. by its Joint Secretary (Review) and 1 other.

…Respondents

ORDER:

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Mohd. Anwar Ali, learned counsel representing

M/s. Mohan Vinod Associates for the petitioner; and Ms. Pravalika

Goud, learned counsel appearing on behalf of Mr. Dominic

Fernandes, learned Senior Standing Counsel for CBIC for respondent No.2.

2. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India assailing the Order No.137/09-CX, dated 03.06.2009, passed by respondent No.1.

3. Vide the said impugned order, respondent No.1 / Revisional Authority has affirmed the Order-in-