Page No.# 1/8 GAHC010164432025 2025:GAU- AS:10533-DB THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2419/2025 M/S BORBAM TEA ESTATE A TEA ESTATE BEING OWNED BY AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE, 14 GURU SADAY ROAD, KOLKATA 700019 AND HAVING ITS GARDEN AT P.O. AMGURI, HALOATING, DIST. SIVSAGAR (ASSAM), PIN 785681 2: AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLA HOUSE 14 GURU SADAY ROAD KOLKATA 70001 VERSUS THE UNION OF INDIA REPRESENTED BY THE SECY., MINISTRY OF FINANCE, EXCISE DEPTT., SERVICE TAX, GOVT. OF INDIA, NEW DELHI, PIN 110001 2:SUPERINTENDENT (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 Page No.# 2/8 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION DIBRUGAR Advocate for the Petitioner : MR. A K SAHEWALLA, Advocate for the Respondent : SC, CENTRAL EXCISE, Linked Case : I.A.(Civil)/2417/2025 M/S BOISAHABI TEA ESTATE A TEA ESTATE BEING OWNED BY M/S SSK EXPORTS LTD. HAVING ITS HEAD OFFICE AT 37 SHAKESPEARE SARANI KOLKATA AND HAVING IS GARDEN AT POST OFFICE SELENGHAT P.S. TEOK DIST. JORHAT ASSAM 2: M/S SSK EXPORTS LTD. (PROP M/S BOISAHABI TEA ESTATE) 37 SHAKESPEARE SARANI KOLKATA-700017 WEST BENGAL VERSUS THE UNION OF INDIA REPRESENTED BY THE SECY. MINISTRY OF FINANCE EXCISE DEPTT. SERVICE TAX GOVT. OF INDIA NEW DELHI PIN 110001 2:SUPERINTENENT (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 Page No.# 3/8 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI. ------------ Advocate for : MR. A K SAHEWALLA Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA Linked Case : I.A.(Civil)/2418/2025 M/S AMGOORI TEA ESTATE A TEA ESTATE BEING OWNED BY AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 AND HAVING ITS GARDEN AT POST OFFICE AMGURI HALOATING DIST. SIVASAGAR (ASSAM) PIN 785681 2: AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 VERSUS THE UNION OF INDIA REPRESENTED BY THE SECY. MINISTRY OF FINANCE EXCISE DEPTT. SERVICE TAX GOVT. OF INDIA NEW DELHI PIN 110001 2:SUPERINTENENT (A/E) CENTRAL EXCISE AND SERVICE TAX Page No.# 4/8 STATION GODOWN ROAD JORHAT 785001 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI. 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION DIBRUGARH ------------ Advocate for : MR. A K SAHEWALLA Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA Linked Case : C.Ex.App./5/2019 M/S AMGOORIE TEA ESTATE A TEA ESTATE BEING OWNED BY AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 AND HAVING ITS GARDEN AT POST OFFICE AMGURI HALOATING DIST. SIVASAGAR (ASSAM) PIN 785681 2: AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 VERSUS THE UNION OF INDIA AND 5 ORS REPRESENTED BY THE SECY. MINISTRY OF FINANCE Page No.# 5/8 EXCISE DEPTT. SERVICE TAX GOVT. OF INDIA NEW DELHI PIN 110001 2:SUPERINTENENT (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI. 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION DIBRUGARH ------------ Advocate for : MR. A K SAHEWALLA Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA AND 5 ORS Linked Case : C.Ex.App./6/2019 M/S BOISAHABI TEA ESTATE A TEA ESTATE BEING OWNED BY M/S SSK EXPORTS LTD. HAVING ITS HEAD OFFICE AT 37 SHAKESPEARE SARANI KOLKATA AND HAVING IS GARDEN AT POST OFFICE SELENGHAT P.S. TEOK DIST. JORHAT ASSAM 2: M/S SSK EXPORTS LTD. Page No.# 6/8 (PROP M/S BOISAHABI TEA ESTATE) 37 SHAKESPEARE SARANI KOLKATA-700017 WEST BENGAL VERSUS THE UNION OF INDIA REPRESENTED BY THE SECY. MINISTRY OF FINANCE EXCISE DEPTT. SERVICE TAX GOVT. OF INDIA NEW DELHI PIN 110001 2:SUPERINTENENT (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI. ------------ Advocate for : MR. A K SAHEWALLA Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA Linked Case : C.Ex.App./4/2019 M/S BORBAM TEA ESTATE A TEA ESTATE BEING OWNED BY AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLIA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 AND HAVING ITS GARDEN AT P.O. AMGURI Page No.# 7/8 HALOATING DIST. SIVSAGAR (ASSAM) PIN 785681 2: AMGOORIE INDIA LTD. HAVING ITS ADMINISTRATIVE OFFICE AT CAMELLA HOUSE 14 GURU SADAY ROAD KOLKATA 700019 VERSUS THE UNION OF INDIA ANR 5 ORS REPRESENTED BY THE SECY. MINISTRY OF FINANCE EXCISE DEPTT. SERVICE TAX GOVT. OF INDIA NEW DELHI PIN 110001 2:SUPERINTENDENT (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 3:THE INSPECTOR (A/E) CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 4:THE ASSTT. COMMISSIONER CENTRAL EXCISE AND SERVICE TAX STATION GODOWN ROAD JORHAT 785001 5:COMMISSIONER CUSTOMS AND CENTRAL EXCISE APPEALS GUWAHATI 6:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH DIVISION DIBRUGARH ------------ Advocate for : MR. A K SAHEWALLA Advocate for : SC CENTRAL EXCISE appearing for THE UNION OF INDIA ANR 5 ORS Page No.# 8/8 BEFORE HON’BLE MR. JUSTICE MICHAEL ZOTHANKHUMA HON’BLE MR JUSTICE ANJAN MONI KALITA ORDER 11.08.2025 Mr A K Sahewalla, learned counsel for the applicants, submits that the applicants may be allowed to amend the appeal. 2. Mr S C Keyal, learned counsel for the respondents, submits that he has got no objection to the same. 3. In view of the above, the interlocutory applications are allowed. 4. The amended appeals be filed within 2 (two) weeks. 5. Let the appeals be listed on 28th of August, 2025. JUDGE JUDGE Comparing Assistant