IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO.6376 OF 2008 Date: 21.04.2026 Between M/s. Airan Comtrax Towers (P) Ltd. and 2 others …Petitioners AND The Superintendent, Additional Bench, Customs & Central Excise, Settlement Commission, Customs House, Chennai and another …Respondents O R D E R: (As per the Hon’ble Sri Justice Narsing Rao Nandikonda)

Heard Ms. Mamatha, learned counsel representing M/s. CKR Associates, learned counsel for the petitioners and Ms. Pravallika, learned counsel representing Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the respondents.

2. This Writ Petition is filed under Article 226 of Constitution of India seeking to call for the records relating to Order No.6/2008-C.Ex. in C.No.V/15/37-39/2007-SC dated 28.02.2008 passed by respondent No.1 and set aside the same and consequently direct respondent No.1 to admit the application and consider the case of the petitioners under the provision of Chapter V of Central Excise Act, 1944.

3. The brief facts of the case ar