OD 5 ORDER SHEET CEXA/38/2026 IA NO: GA/1/2026, GA/2/2026 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE COMMISSIONER OF CENTRAL EXCISE KOLKATA I COMMISSIONERATE (PRESENTLY KNOWN AS COMMISSIONER OF CGST AND CX. KOLKATA NORTH COMMISSIONERATE) VS M/S. BESTLITE INDUSTRIES BEFORE: The Hon’ble JUSTICE RAJARSHI BHARADWAJ AND The Hon’ble JUSTICE SUDIP DEB Date: 7th October, 2026. Appearance: Mr. Kaushik Dey, Adv. Mr. Kaustuv Maiti, Adv. …for the appellant The Court: We have heard learned counsel for the parties. There is a delay of 532 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA 1 of 2026 is allowed. The order dated 11.08.2008 was challenged by the Department before the Customs, Excise and Service Tax Appellate Tribunal wherein the involvement of tax in appeal being No.76226-76228/2024 was Rs.79,564/-. The Tribunal was pleased to dismiss the above appeal of the Commissionerate on merits by pronouncing their decision of 28.06.2024. 2 Heard learned counsel for the appellant and perused the paper book wherein the appellant had preferred one single appeal from the conjoint order dated 28.06.2024 passed by the learned Tribunal. We do not find any reason to entertain this appeal where the appellant has not clearly suggested which exception clause as read in para 2 as per Central Board of Indirect Taxes & Customs’ instruction dated 02.11.2023 is applicable in the present appeal. As such, the appeal and the connected application being GA/2/2026 are dismissed as the excise duty in this matter is below Rs.2 crore. (RAJARSHI BHARADWAJ, J.) (SUDIP DEB, J.) B.Pal