Gauhati High Court
I.A.(Civil)/1041/2026 of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DIBRUGARH Vs M/S HINDUSTAN UNILEVER LTD. on 1 April 2026
GAHC010232172025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1041/2026 COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DIBRUGARH MILAN NAGAR, LANE F, P.O- C.R BUILDING, DIBRUGARH- 786003 VERSUS M/S HINDUSTAN UNILEVER LTD.
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GAHC010232172025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : I.A.(Civil)/1041/2026
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, DIBRUGARH
MILAN NAGAR, LANE F, P.O- C.R BUILDING, DIBRUGARH- 786003
VERSUS
M/S HINDUSTAN UNILEVER LTD.
(PERSONAL PRODUCTS FACTORY, UNIT I), DOOMDOOMA INDUSTRIAL
ESTATE, DISTRICT- TINSUKIA, PIN-786151.
Advocate for the Petitioner : DR. B N GOGOI, Advocate for the Respondent : DR. ASHOK SARAF, BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
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ORDER
Date : 02.04.2026 (M. Zothankhuma, J)
Dr. B. N. Gogoi, learned counsel appearing for the applicant, prays that he may be allowed to withdraw the present application for condonation of delay of 147 days and file 20 (twenty) individual appeals/petitions against the 20 (twenty) adjudication orders passed Page No.# 2/2 by the adjudicating authority. Thereafter, the applicant will file 20 (twenty) individual applications for condoning the delay in filing the appeals. Dr. A. Saraf, learned Senior Counsel appears for the respondent. On perusing the appeal that has been filed by the applicant/appellant, we find that the composite appeal, which has not been registered as on date by the Registry, has been filed under Section 35G of the Central Excise Act, 1944. However, the prayer portion of the appeal and the submissions enumerated therein show that the directions have been prayed for issuing a writ of certiorari. Be that as it may, as the learned counsel for the applicant submits that he would like to withdraw the present application for condonation of delay and file separate individual appeals/petitions against the 20 (twenty) adjudication orders along with 20 (twenty) separate condonation of delay applications, we allow the withdrawal of the present application, with liberty as prayed for. Interlocutory application is accordingly disposed of.
JUDGE JUDGE Comparing Assistant