C.M.P No. 26022 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-03-2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MR.JUSTICE SHAMIM AHMED CMP No. 26022 of 2025 AND WA SR NO. 166415 OF 2025 The Deputy Commissioner of GST & Central Excise, Tirupur Division, 2nd Floor, 51 Elementary School Street, Kumar Nagar, Tirupur - 641 603. … Appellant Vs. 1. M/s.Gem Edible Oils Private Ltd, Rep. by its Managing Director, No.5/221, Kovai Road, Kareakoundampalayam Post, Annur 641 653. Coimbatore. 2.The Union Of India, Rep. by its Secretary, Ministry of Finance, Government of India, North Block, New Delhi (Not Necessary Party) … Respondents For Petitioner: Mr.K.S.Ramaswamy For Respondents: Mr.N.Prasad Page Nos.1/4 https://www.mhc.tn.gov.in/judis C.M.P No. 26022 of 2025 O R D E R (Order of the Court was made by G.Jayachandran, J.) This Civil Miscellaneous Petition is filed to condone the delay of 115 days in filing the appeal and the same is hereby condoned. (G.JAYACHANDRAN J.)(SHAMIM AHMED J.) 06-03-2026 Note: Registry is directed to number the appeal, if it is otherwise in order. Internet :Yes Neutral Citation :Yes/No bsm Page Nos.2/4 https://www.mhc.tn.gov.in/judis C.M.P No. 26022 of 2025 To The Secretary, The Union Of India, Ministry of Finance, Government of India, North Block, New Delhi. Page Nos.3/4 https://www.mhc.tn.gov.in/judis C.M.P No. 26022 of 2025 Dr.G.JAYACHANDRAN, J. AND SHAMIM AHMED, J. bsm CMP No.26022 of 2025 AND W.A.SR.No.166415 of 2025 06-03-2026 Page Nos.4/4 https://www.mhc.tn.gov.in/judis