- 1 - HC-KAR NC: 2025:KHC:52188-DB CEA No. 2 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF CENTRAL EXCISE APPEAL NO. 2 OF 2024 BETWEEN: THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX MANGALORE CGST COMMISSIONERATE, 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALORE - 575 003 EARLIER KNOWN AS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE, 7TH FLOOR TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALORE - 575 003. …APPELLANT (BY SRI. PREETHA M, ADVOCATE - ABSENT) Digitally Signed by REKHA R Location : High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52188-DB CEA No. 2 of 2024 AND: M/S RAJSHRI PACKAGERS LTD (PRESENTLY KNOWN AS ADANI WILMAR LTD) FORTUNE HOUSE, NEAR NAVARANGPURA RAILWAY CROSSING NAVARANGPURA AHMEDABAD GUJARAT - 380 009 …RESPONDENT THIS CEA/CENTRAL EXCISE APPEAL IS FILED UNDER SEC.35G OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED 09/06/2023 PASSED IN FINAL ORDER NO. FO/A/20770/2023- EX(DB) DATED 09/06/2023 PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGLAURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF - 3 - HC-KAR NC: 2025:KHC:52188-DB CEA No. 2 of 2024 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) This Court's previous order reads as under: "On perusal of the records, the appellant is permitted further two weeks as a final opportunity to comply with the office objections observing that if the office objections are not attended to despite this opportunity, the appeal could be dismissed for default. The office is directed to re-list this appeal on 09.12.2025." As none appears for the appellant, the appeal is dismissed for default. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE RB