Page No.# 1/2 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 Page No.# 2/2 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 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