Gauhati High Court
I.A.(Civil)/1071/2026 of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DIBRUGARH Vs M/S OIL AND NATURAL GAS COMMISSION LIMITED on 26 August 2026
GAHC010218942025 2026:GAU-AS:12412-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/439/2026 in C. Ex. App. 1/2026 with I.A.(Civil) 1071/2026 in C. Ex. App. 4/2026 COMMISSIONER OF CGST AND CENTRAL EXCISE DIBRUGARH MILAN NAGAR LANE F
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GAHC010218942025
2026:GAU-AS:12412-DB
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/439/2026
in C. Ex. App. 1/2026
with I.A.(Civil) 1071/2026
in C. Ex. App. 4/2026
COMMISSIONER OF CGST AND CENTRAL EXCISE
DIBRUGARH
MILAN NAGAR
LANE F SETHI TRUST BUILDING
5TH FLOOR
G.S. ROAD
BHANGAGARH GUWAHATI- 781005.
VERSUS
M/S OIL INDIA LIMITED
P.O.- DULIAJAN
DIST- DIBRUGARH
ASSAM - 786602
------------
Advocate for : MR. S C KEYAL (SR. SC
CBIC CGST)
Advocate for : appearing for M/S OIL INDIA LIMITED
Linked Case : I.A.(Civil)/1071/2026
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
DIBRUGARH
MILAN NAGAR
LANE F
SETHI TRUST BUILDING
5TH FLOOR G.S. ROAD
BHANGAGARH
GUWAHATI-781005
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VERSUS
M/S OIL AND NATURAL GAS COMMISSION LIMITED
SALES ACCOUNTS SECTION
FINANCE DEPARTMENT
ONGC COLONY
DIST- SIVASAGAR
ASSAM- 785640
------------
Advocate for : MR. S C KEYAL (SR. SC
CBIC CGST)
Advocate for : appearing for M/S OIL AND NATURAL GAS COMMISSION
LIMITED
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
HONOURABLE MR. JUSTICE ANJAN MONI KALITA
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ORDER
Date : 27.08.2026 (M. Zothankhuma, J) In view of the order passed today (27.08.2026) in C. Ex. App 1/2026 and C. Ex. App. 4/2026, both the IAs are accordingly disposed of.
JUDGE JUDGE Comparing Assistant