M/S. Sizzle Ceramic vs Gujarat Pollution Control Board on 25 February, 2026

[Cites 14, Cited by 0]

National Green Tribunal

M/S. Sizzle Ceramic vs Gujarat Pollution Control Board on 25 February, 2026

                BEFORE THE NATIONAL GREEN TRIBUNAL
                    WESTERN ZONE BENCH, PUNE
          THROUGH PHYSICAL HEARING (WITH HYBRID OPTION)
                            **********


                        APPEAL NO.160 OF 2025 (WZ)


IN THE MATTER OF:

M/s. Victory Floor Tiles Pvt. Ltd.
Plot No.59/P, N.H.8/A, Near Maruti Gold,
Lalpar-363642, Tal-Morbi,
Distt-Rajkot
Gujarat.

                                                       .....Appellant
                                      AND

                             APPEAL NO. 181/2025(WZ)



M/s. Zibba Ceramic Pvt. Ltd.
Through its Director
Plot No.838/P1, Patel Zone,
Village : Ghuntu -363642,
Tal. Morbi, Distt - Rajkot

                                                       .....Appellant


                                      AND

                             APPEAL NO. 161/2025(WZ)



M/s. Tecon Tiles Pvt. Ltd
Through its director
Plot No. SR No 344 P1 & 344 P2,
Jetpar Road, Rangpar,
Village- Rangpar,
Tal & Distt- Morbi,
Gujarat
                                                       .....Appellant


                                      AND

                             APPEAL NO. 162/2025(WZ)



APPEAL NO.160 OF 2025 (WZ)                             Page 1 of 175
 M/s. Santro Ceramic
Plot No.118/P,N.H 8/A, Bandhunagar,
Nr. Makansar-363642,Tal-Morbi,
Dist-Rajkot, Gujarat.
                                                       .....Appellant


                                      AND

                             APPEAL NO. 163/2025(WZ)




M/s. Face Ceramics Pvt. Ltd.
Through its Director
Survey No.628/P, 629/P,
Lakhadhirpur Road, 8-A N.H .
Village - Ghuntu
Tal. & Distt - Morbi.
                                                       .....Appellant


                                      AND

                             APPEAL NO. 164/2025(WZ)



M/s. Vita Granito Pvt. Ltd.
Through its Director
Plot No:82/P/1, 2, 3,
8-A. National Highway,
Near Dariyalal Resort

                                                       .....Appellant


                                      AND

                             APPEAL NO. 165/2025(WZ)



M/s. Sizzle Ceramic
Through its Partner
Plot No. 176/P-2,
8-A, National Highway, Sartanpar Road,
Sartanpar-363622,
Distt - Morbi. Tal-Wankaner
                                                       .....Appellant


                                      AND

                             APPEAL NO. 166/2025(WZ)
APPEAL NO.160 OF 2025 (WZ)                             Page 2 of 175
 M/s. Selvi Ceramic
Through its partner
Plot No. 602, Ghuntu,
8-A, NH, Lakhdhirpur Road,
Ghuntu-363642,
Tal & Distt- Morbi
Gujarat
                                                       .....Appellant

                                      AND

                             APPEAL NO. 167/2025(WZ)



M/s. Benito Ceramics Pvt. Ltd.
Through its Director
Plot No: 838/P-2,
VIII - Ghuntu,
Ghuntu - 363642,
Tai- Dist-Morbi,
Gujrat
                                                       .....Appellant


                                      AND

                             APPEAL NO. 168/2025(WZ)



M/s. A-One Ceramics Pvt. Ltd.
Through its Director
Survey No.781/P-1 & 2.N.H.8/A,
Lakhdhirpur Road, B/H Gas GSPC,
Morbi-363641
Tal. & Morbi, Distt - Rajkot
Gujarat
                                                       .....Appellant


                                      AND

                             APPEAL NO. 169/2025(WZ)



M/s. Lexus Granito (India) Ltd.
Through its Director
Plot No-800/P-I, 2 & l,
Ghunlu-363641,
Tal-Dist-Morbi,
Gujarat
                                                       .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 3 of 175
                                       AND

                             APPEAL NO. 170/2025(WZ)


M/s. Levent Ceramics
Through its partner
Plot No.2/225, Jetpur Road,
Village :Lalpar-363642,
Tal - Morbi, Distt - Rajkot
Gujarat
                                                       .....Appellant


                                      AND

                             APPEAL NO. 171/2025(WZ)


M/s. Millenium Vitrified Tiles
Through its Director
Plot No.95/P, Old Rafleshwar Road,
Opp.66 KVA Sub-Station,
Bhadiyad - 363642,
Tal. Morbi, Distt - Rajkot
                                                       .....Appellant


                                      AND

                             APPEAL NO. 172/2025(WZ)


M/s. Belleza Ceramic Pvt. Ltd.
Through its Director
Plot No: SR No.115/P1 & 2,
8-A, Natioanl Highway,
Village : Sartnpar- 363642,
Tal. & Distt - Morbi
                                                       .....Appellant


                                      AND

                             APPEAL NO. 173/2025(WZ)


M/s. Classic Ceramics
Through its Partner
S.No.241/1/P, 8A National Highway
Village : Dhuiva - 363641
Taluka : Wankaner
APPEAL NO.160 OF 2025 (WZ)                             Page 4 of 175
                                                        .....Appellant


                                      AND

                             APPEAL NO. 174/2025(WZ)

M/s. Skymax Ceramics.
Through its Partner
Plot No: 12/3 & 4,
8-A, National Highway,
Lalpar- 363642,
Tal. Morbi, Distt - Morbi.

                                                       .....Appellant

                                      AND

                             APPEAL NO. 175/2025(WZ)


M/s. Deco Gold Gazed Tiles
Pvt. Ltd.
Through its Director
Plot No.S.No.613/P,
8-A, National Highway,
Old Ghuntu Road, Ghuntu-363642
Tal. & Distt - Morbi
                                                       .....Appellant

                                      AND

                             APPEAL NO. 176/2025(WZ)

M/s. Apricot Tiles (India) Pvt. Ltd.
Through its Director
S. No. 343, Vill Rangpar,
Distt. Morbi,

                                                       .....Appellant

                                      AND

                             APPEAL NO. 177/2025(WZ)

M/s. Maruti Gold Industries
Through its partner,
N.H-8/A, Opp-Omkar Petrol Pump,
Lalpar-363642, Tal - Morbi,
District - Rajkot
Gujarat

                                                       .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 5 of 175
                                       AND

                             APPEAL NO. 178/2025(WZ)

M/s. Coral Granito Pvt. Ltd.
Through its Director
Plot No: S.No. 73/1/9/Paiky,
164/6, 73/1/8, 73/1/3, 73/1/10, 73/1/1,
Old Rafleshwar Road, Lalpar,
Lalpar - 363642,
Tal. & Distt - Morbi

                                                       .....Appellant

                                      AND

                             APPEAL NO. 179/2025(WZ)



M/s. Soffia Ceramic
Through its partner
Plot No: 771/P1,
At Ghuntu Lakhdhirpur Road,
Near Savio Vitrified,
Ghuntu-363642,
Tal & Distt- Morbi
Gujarat

                                                       .....Appellant

                                      AND

                             APPEAL NO. 180/2025(WZ)

M/s. Winsun Ceramic Pvt. Ltd.
Through its Director
Plot No: Sr.No.661/P-3,
Pipali- Jetpar Road, Rangpar- 363642.
Tal. & Distt - Morbi

                                                       .....Appellant

                                      AND

                             APPEAL NO. 182/2025(WZ)

M/s. Solenzo Ceramic Pvt. Ltd.
Through its Director
Plot No: S.No.344/P2, P1,
Village: Rangpar,
Rangpar-363642,
APPEAL NO.160 OF 2025 (WZ)                             Page 6 of 175
 Tal & Distt- Morbi,
Gujarat


                                                       .....Appellant

                                      AND

                             APPEAL NO. 183/2025(WZ)

M/s. Mark Glaze Tiles Pvt. Ltd.
Through its Director
Survey No-565/P,
Village :Ghuntu-363642,
Tal. Morbi, Distt - Rajkot

                                                       .....Appellant


                                      AND

                             APPEAL NO. 184/2025(WZ)

M/s. Leopard Vitrified Pvt. Ltd.
Through its Director
Plot No.:Sr.No.128/P1/P1, 129/P2/P1,
129/P3/P1 & 130/P/2
Matel - 363641
Tal. Wankaner, Distt - Morbi

                                                       .....Appellant

                                      AND

                             APPEAL NO. 185/2025(WZ)

M/s. Lexo Plus Ceramic
Through its Partner
Plot No: S.No.305, Jetpur Road,
Rangpar-363642,
Tal. & Distt - Morbi
                                                       .....Appellant


                                      AND

                             APPEAL NO. 186/2025(WZ)

M/s. Matrix Ceramic MFG Floor
Tiles
Through its Partner
Plot No.13/P, 8-A National Highway.
APPEAL NO.160 OF 2025 (WZ)                             Page 7 of 175
 Old Ghuntu Road
Morbi -363642
Tal. & Distt - Morbi

                                                       .....Appellant


                                      AND

                             APPEAL NO. 187/2025(WZ)

M/s. Iscon Ceramic Pvt. Ltd.
Through its Director
Plot No: 70/71. Jambudiya,
8-A National Highway,
Jambudiya- 363642,
Tal. & Distt - Morbi

                                                       .....Appellant


                                      AND

                             APPEAL NO. 188/2025(WZ)

M/s. Seron Ceramics Pvt. Ltd.
Through its Director
Plot No.:Sr. No.69
8-A, N.H. Near Dariyalal Resport
Jambudiya - 363642
Tal - Distt : Morbi
Gujarat

                                                       .....Appellant


                                      AND

                             APPEAL NO. 189/2025(WZ)



M/s. Saiwin Ceramics Pvt. Ltd.
Plot No: 294/P2,
At- Rangpar. Jctpar Road,
Rangpar- 363642.
Tal-Dist-Morbi.
Guajarat.

                                                       .....Appellant


                                      AND

APPEAL NO.160 OF 2025 (WZ)                             Page 8 of 175
                              APPEAL NO. 190/2025(WZ)

M/s. Imperus Ceramics
Through its Partner
Plot No.: Sr.No.497
Village - Jasmatgadh, Morbi
Jasmatgadh - 363624
Tal. & Distt - Morbi.

                                                       .....Appellant


                                      AND

                             APPEAL NO. 191/2025(WZ)

M/s. Lacton Tiles Pvt. Ltd.
Through its Director
Plot No: Sr.No.490/Paiki-l,
Village : Jasmatgadh,
Jasmatgadh -363642,
Tal & Distt - Morbi,
Gujarat
                                                       .....Appellant


                                      AND

                             APPEAL NO. 192/2025(WZ)



M/s. Krishna Wall & Glaze Tiles
Pvt. Ltd.
PVT. LTD. Through its Partner
Plot No.: Sr.No.67/P
8-A, National Highway, Nr. Hariyalal Resort
Village : Jambudiya
Morbi - 363641
Tal. & Distt - Morbi
                                                       .....Appellant


                                      AND

                             APPEAL NO. 193/2025(WZ)

M/s. Simplex Granito Pvt. Ltd.
Through its Director
Plot No.S.No.107/P/1-2,
8-A, National Highway,
Satanpar - 363621,
Tal. Wakaner, Distt - Morbi
APPEAL NO.160 OF 2025 (WZ)                             Page 9 of 175
 Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 194/2025(WZ)



M/S. CIBELA CERAMIC PVT LTD.,
Through its Director
Plot No: 85/1 & 85/2,
At- Jetparda- 363621,
Tal : Wankaner, Distt - Morbi
                                                         .....Appellant


                                      AND

                             APPEAL NO. 195/2025(WZ)

M/S. VOLGA CERAMIC PVT LTD.
Through its Director
Plot No.: S.No.338/P1, Rangpar
Rangoar - 363642,
Tal. Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 196/2025(WZ)

M/S. VINTAGE TILES PVT LTD.
Through its Director
Plot No. 56 & 115,
Nezar Baug Road, B/H, Science Collage,
Bhadiyad- 363642,
Tal. & Distt - Morbi.
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 197/2025(WZ)

M/s. M-Bo Granito LLP
Through its Designated Partner
Plot No.239 P1/1, 239 P1/1/2, 239/P1/4 & 239/2/P2,
APPEAL NO.160 OF 2025 (WZ)                             Page 10 of 175
 Maid-363621,
Tal. Wankaner, Distt : Morbi.
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 198/2025(WZ)

M/s. Angel Ceramics Pvt. Ltd.
Through its Director
Plot No: S.N. 17 & 19 Old Ghuntu Road,
Village : Mahendranagar
Mahendranagar - 363642
Tal. & Distt - Morbi
Gujarat
                                                         .....Appellant

                                      AND

                             APPEAL NO. 199/2025(WZ)

M/s. Sion Ceramic
Through its partner
Plot No.: Sr No.556,
Village : Rangpar, Jetpar Road,
Rangpar, Morbi- 363642,
Tal & Distt - Morbi,

                                                         .....Appellant


                                      AND

                             APPEAL NO. 200/2025(WZ)

M/s. Wintop Vitrified Pvt. Ltd.
Through its Director
Plot No: 104,
Nava Jambudiya Road, Opp. Intel Ceramic,
Jambudiya- 363642,
Tal & Distt- Morbi
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 201/2025(WZ)
M/s. Greencity Ceramics
Through its partner
APPEAL NO.160 OF 2025 (WZ)                             Page 11 of 175
 Plot No: Sr. No.604/P, Village-Ghuntu,
Ghuntu -363642,
Tal. & Distt - Morbi.
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 202/2025(WZ)

M/s. Lichi Ceramics
Through its Partner
Plot No: Sr No.292 P2/P2,
At - Bela- 363642.
Khokhra Hanuman Temple Road.
Tal. & Distt -Morbi.
                                                         .....Appellant
                                      AND

                             APPEAL NO. 203/2025(WZ)

M/s. Fabula Ceramics
Through its Partner
Plot No.87/1, 87/2, 8-A NH.,
Jambudiya-363642,
Tal- Morbi, Distt - Rajkot
                                                         .....Appellant

                                      AND

                             APPEAL NO. 204/2025(WZ)

M/s. Stonza Ceramics Pvt. Ltd.
Through its Director
Plot No.:SR No.148/P2,
Near Red Stone Granito P.L., Matel Road,
Lakaddhar - 363622,
Tal. Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 205/2025(WZ)



M/s. Sayona Ceramics
Through its Partner
Plot No:147/P/1, 8-A Nationnal Highway,
Matel Road, Opp. Ramoji Granite,
APPEAL NO.160 OF 2025 (WZ)                             Page 12 of 175
 Lakaddar-363622,
Tal. Wankaner, Distt - Rajkot
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 206/2025(WZ)

M/s. Sanford Vitrified Pvt. Ltd.
Through its Director
Survey No.121/P6, 121/P2/P1/P2, 121/P2/P2,
B/H Sanso Vitrified,
Village: Sartanpar - 363622,
Tal: Wankaner & Distt : Morbi.
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 207/2025(WZ)

M/s. Safe Ceramic Pvt. Ltd
Through its director
Plot No.: S.No.10/P-2,
Halvad Road, Opp. Unchi Mandal,
Sanala (Tadaviya)- 363642,
Tal. & Distt - Morbi

                                                         .....Appellant


                                      AND

                             APPEAL NO. 208/2025(WZ)

M/s. Allix Ceramic Pvt. Ltd.
Through its director
Plot No.: S.No.10/P-2,
Halvad Road, Opp. Unchi Mandal,
Sanala (Tadaviya)- 363642,
Tal. & Distt - Morbi

                                                         .....Appellant

                                      AND

                             APPEAL NO. 209/2025(WZ)

M/s. Excel Ceramics Pvt. Ltd.
APPEAL NO.160 OF 2025 (WZ)                             Page 13 of 175
 THROUGH ITS DIRECTOR
Plot No: Sr.No-92/P,
National Highway- 8a, Village : Makansar
Makansar- 363642,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 210/2025(WZ)

M/s. Gobain Ceramic
Through its partner
Plot No.:778/2 & 773/2P
At : 8-A, National Highway
Lakhdhirpur Road, Ghuntu
Ghuntu - 363642
Tal. & Distt - Morbi Gujarat


                                                         .....Appellant

                                      AND

                             APPEAL NO. 211/2025(WZ)

M/s. Boss Ceramics
Through its partner
Plot No.207/26,
National Highway 8-A, GIDC Rafaleshwar,
Rafaleshwar- 363641,
Tal-Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 212/2025(WZ)

M/s. Commander Ceramic
Industries
Through its Partner
Plot No.:S.No.108,
8-A, National Highway,
Opp. GEB sub Station,
Village - Lalpar-363642,
Tal. & Distt - Morbi.

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 14 of 175
                                       AND

                             APPEAL NO. 213/2025(WZ)

M/s. Saicon Tiles Pvt. Ltd.
Through its Director
Plot No.:Sr.No.1846/P14
Village : Charadva
Charadva - 363330
Tal. & Halvad, Distt - Morbi
                                                         .....Appellant

                                      AND

                             APPEAL NO. 214/2025(WZ)

M/s. Casva Tiles Pvt. Ltd.
Through its Director
Plot No: SR No.1273,
Village - K.hakhrehi-362424,
Tal - Maliya, Distt - Morbi,
                                                         .....Appellant

                                      AND

                             APPEAL NO. 215/2025(WZ)

M/s. Exotica Ceramics Pvt. Ltd.
Through its Director
Plot No.249/P/1 & 249/P/3,
Morbi Jetpur Road
At - Bela-363642, Tal. Morbi
Distt - Rajkot

                                                         .....Appellant

                                      AND

                             APPEAL NO. 216/2025(WZ)

M/S. AQVAL CERAMIC, (38450),
Through its partner
8-1, National Highway, Matel Road,
B/h, Ramoji Granito Ltd.,
Sartanpar- 363642,
Tal - Wankaner Distt - Morbi
                                                         .....Appellant


                                      AND

                             APPEAL NO. 218/2025(WZ)
APPEAL NO.160 OF 2025 (WZ)                             Page 15 of 175
 M/s. Latigers Vitrified Pvt. Ltd.
Through its Director,
8/A National Highway,
Jamudiya, Taluka Morbi,
District Morbi,
Gujarat
                                                         .....Appellant

                                      AND

                             APPEAL NO. 219/2025(WZ)

M/s. Segam Tiles Pvt. Ltd.
Through its Director,
Plot no. S.NO. 64
Gala Sapar Road,
Vill Gala, Tal and Dist. Morbi,
Gujarat- -363642
                                                         .....Appellant

                                      AND

                             APPEAL NO. 220/2025(WZ)

MITCO CERAMIC
Through its Partner,
Plot No. S. No. 77/2P
8A, National Highway,
Lalpar, Tal & Dist. Morbi,
Gujarat- 363642.
                                                         .....Appellant


                                      AND

                             APPEAL NO. 221/2025(WZ)

Santosh Cera Tiles
Through its Partner,
8-A, National Highway,
Makansar, Tal/District Morbi,
Gujarat-363642.
                                                         .....Appellant

                                      AND

                             APPEAL NO. 222/2025(WZ)

Smile Ceramics Pvt. Ltd.
Through its Director,
Plot no. 314/P1, Jetpur Road,
APPEAL NO.160 OF 2025 (WZ)                             Page 16 of 175
 Opp. Bela, Vill. Ranhapur,
District Rajkot, Gujarat- 363641.

                                                         .....Appellant

                                      AND

                             APPEAL NO. 223/2025(WZ)

Kalyan Glazed Tiles
Through its Partner,
Plot no. S.NO. 135/1,
8A National Highway,
District Morbi, Gujarat

                                                         .....Appellant
                                      AND

                             APPEAL NO. 224/2025(WZ)

Metro Ceramics
Through its Partner,
Plot no. 625/P,
Vill. Ghuntu, Tal Morbi,
District Morbi, Gujarat- -363641.

                                                         .....Appellant

                                      AND

                             APPEAL NO. 225/2025(WZ)

Proton Grantio Pvt. Ltd
Through its Director,
Plot no. S.NO. 184/P1,
Vill. Ratavirda, Tal-Wakaner,
District Morbi, Gujarat- -363622
                                                         .....Appellant


                                      AND

                             APPEAL NO. 226/2025(WZ)

Rockland Ceramic LLP
Through its Designated Partner,
Plot no. 563, At Sapar,
District Morbi, Gujarat- 363642
                                                         .....Appellant


                                      AND
APPEAL NO.160 OF 2025 (WZ)                             Page 17 of 175
                              APPEAL NO. 227/2025(WZ)

Harisun Cermaic Pvt. Ltd.
Through its Designated Partner,
Plot no. 563, At Sapar,
District Morbi, Gujarat- 363642
                                                         .....Appellant

                                      AND

                             APPEAL NO. 229/2025(WZ)

DELL CERAMIC PVT. LTD.,
Through its Director,
Plot No. Sr No.545/1/2/ Paiky,
Old Ghuntu Road, Ghuntu,
Tal/Morbi, District Morbi,
Gujarat-363642.

                                                        .....Appellant


                                      AND

                             APPEAL NO. 230/2025(WZ)

PLATINA VITRIFIED PVT. LTD.
Through its Director,
Plot No. S. No. 67/P1, 2, 3,
Vill Lilapur,
Tal/District Morbi,
Gujarat- -363642.


                                                         .....Appellant
                                      AND

                             APPEAL NO. 231/2025(WZ)

Q7 CERMAIC LLP,
Through its Designated Partner,
Sr. No. 33.P3 Sr No. 33/P4
Vill Nichimandal
Tal/District Morbi,
Gujarat- -363642.

                                                         .....Appellant


                                      AND

                             APPEAL NO. 232/2025(WZ)
APPEAL NO.160 OF 2025 (WZ)                             Page 18 of 175
 M/S SWEET CERAMIC PVT. LTD.
Through its Director
Plot No:, Sr No.330/P1, 331/P2,
Opp. Bela, Vill. Jetpur Road, Rangpar,
Morbi, Rangpar, Tal-Morbi,
District Morbi, Gujarat- 363642.

                                                         .....Appellant

                                      AND

                             APPEAL NO. 233/2025(WZ)

CARAMIA GRANITO LLP
Through its Designated Partner
Plot no. Sr No. 80/1 P1, 80/1P2, 80/2,
81/P1, 81/P2
8A National Highway, Gala Chokdi,
Gala, Tal/District Morbi,
Gujarat- -363630.

                                                         .....Appellant

                                      AND

                             APPEAL NO. 234/2025(WZ)

M/S SALON CERAMIC PVT. LTD.,
Through its Director,
Plot No. Sr No.568/1/2,
Old Ghuntu, Vill. Ghuntu,
Tal/Morbi, District Morbi,
Gujarat-363642.
                                                         .....Appellant


                                      AND

                             APPEAL NO. 235/2025(WZ)

M/S AMORA TILES PVT. LTD.,
Through its Director,
Plot No. Survey No.167/1 P1,
Sartanpar Road, 8-A,
National Highway, Sartanpar,
Tal/Morbi, District Morbi,
Gujarat-363642.

                                                         .....Appellant


                                      AND

APPEAL NO.160 OF 2025 (WZ)                             Page 19 of 175
                              APPEAL NO. 236/2025(WZ)

MOTTO TILES PVT. LTD.,
Through its Director,
S. No-103 N.H-8/A,
Satanpar Road, Makansar,
Ta/Morbi, District Rajkot,
Gujarat-363641

                                                         .....Appellant

                                      AND

                             APPEAL NO. 237/2025(WZ)

ROYALICA TILES
Through its Partner
Plot No. 457/P1/P-1,
Jetpar Road, At-Sapar-
Tal/District Morbi,
Gujarat-363642.
                                                         .....Appellant

                                      AND

                             APPEAL NO. 238/2025(WZ)

CAPTIVA CERAMIC INDUSTRIES
Through its Partner
Plot No.213/P/2, Morbi-Jetpar Road,
Near Muran Ceramics,
Bela (Rangpar)Tal/Morbi,
District Rajkot, Gujarat-363621.

                                                         .....Appellant


                                      AND

                             APPEAL NO. 239/2025(WZ)

M/S. AXISON VITRIFIED PVT. LTD.
Through Its Director
Plot No.:Sr No.1268, 1269, 1270
Maliya Halvad Road, B/H Casva Tiles
At- Khakharechi - 363630
Tal. Maliya, District : Morbi,

                                                         .....Appellant


                                      AND


APPEAL NO.160 OF 2025 (WZ)                             Page 20 of 175
                              APPEAL NO. 240/2025(WZ)
M/S. EPSON VITRIFIED PVT. LTD.
Through its Director
Plot No.122/2, P-3,
B/H Himmat Glazed Tiles
Near Bandhunagar
Makansar - 363642
Ta-Dist-Morbi, Guajarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 241/2025(WZ)

M/S. SENIS CERAMIC PVT. LTD.
Through its Director
Plot No. S.No.773/3 Paiki,
773/4 Paiki, Behind GSPL Gas Terminal
Lakhdhirpur Road
Ghuntu - 363642
Tal. District - Morbi, Guajarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 242/2025(WZ)

EVERSHINE CERA PVT. LTD.
Through Its Director
Plot No.:Sr No.134
National Highway 8A
Vill. Dhuva 363641
Tal. Wankaner,
District : Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 243/2025(WZ)

M/S OSCAR CERAMICS
Through its Partner
Plot No.Sr.No.1289/B, N.H.8-A
Village Rafleshwar, Morbi - 363642
Ta./Morbi, District - Rajkot,
Gujarat

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 21 of 175
                                       AND

                             APPEAL NO. 244/2025(WZ)

M/S SIMBEL CREAMICS PVT. LTD.
Through its Director
Survey No.134/P1, Lakhaddhar -363641
Tal - Wankaner, District - Rajkot
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 245/2025(WZ)

M/S NEW ROYAL CERAMIC
Through its Partner
Sr No.624 P/1, N.H.8-A.
Village Ghuntu -363641
Tal. District : Morbi, Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 246/2025(WZ)

M/S ROTTO CERAMICS LLP
Through its Designated Partner
Plot No.: SR 256,
At : Veghapar - 363630
Tal. & District - Morbi
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 247/2025(WZ)

M/S SUNRAY TILES PVT. LTD.
Through its Director
Plot No.SR No.222,
Village - Dhuva, Wankaner,
Dhuva - 363643 Tal. Wankaner,
District - Morbi, Gujarat

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 22 of 175
                                       AND

                             APPEAL NO. 248/2025(WZ)

M/S LINUS TILES PVT. LTD.
Through its Director
Plot No.S.No.145/P 2 & 10,
Morbi Jetpur Road,
Village Pipli - 363642
Ta. Morbi, District - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 249/2025(WZ)

M/S LAVISH CERAMIC
Through its Partner
Plot No.8-A, National Highway,
Near Antique Granito Ltd.,
Morbi - 363642
Tal. & District - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 250/2025(WZ)


M/S LEZORA VITRIFIED PVT. LTD.
Through its Director
Plot No.SR No.235/P1,
Village - Matel, Matel - 363642
Tal - Wankaner, District - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 251/2025(WZ)

M/S ITACON GRANITO PVT. LTD.
Through its Director
Plot No.345/P1, 345/P2, 345/P4,
Jetpur Road, At - Rangpar - 363642,
APPEAL NO.160 OF 2025 (WZ)                             Page 23 of 175
 Tal. District : Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 252/2025(WZ)

M/S. SHAGUN CERAMICS
Through its Partner
Survey No.573/1, 2/P,Old Ghuntu,
Morabi - 363642, Tal. Morbi
District - Rajkot, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 253/2025(WZ)

M/S. SENTO VITRIFIED LLP
Through its Designated Partner
Plot No.Sr.No.39/1 & 39/2,
Sartanpar Road, Sartanpar - 363641,
Tal. District : Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 254/2025(WZ)


M/S SIYARAM VITRIFIED PVT. LTD.
Through its Director
Plot No.105/P1/P2,
Village - Jambudiya - 363642,
Tal. & District - Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 255/2025(WZ)

M/S. ACUTE CERAMIC
Through its Director
Plot No. Survey No.262,
Vill. Rangapar, Near Roland Ceramic,
APPEAL NO.160 OF 2025 (WZ)                             Page 24 of 175
 Jetpar Road, Rangpar - 363642
Tal. & District - Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 256/2025(WZ)

M/S DURACON VITRIFIED PVT. LTD.
Through its Director
Survey No.128/1/P1,
Village : Sartanapar - 363642
Tal - Wankaner, District - Rajkot,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 257/2025(WZ)

M/S REY CERA CREATION PVT. LTD.
Through its Director
Plot No.Sr. No.12,
At - Ratavirda - 363621,
Tal. Wankaner -District Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 258/2025(WZ)
M/S EMBOZA GRANITO PVT. LTD.
Through its Director
Plot No. S.No.239/1, P5,
P1, 241 & 242 P3/P1,
Vill. : Matel, Matel - 363621,
Tal. Wankaner, District Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 259/2025(WZ)


APPEAL NO.160 OF 2025 (WZ)                             Page 25 of 175
 M/S MEGA VITRIFIED PVT. LTD.
Through its Director
Plot No.27/1, 2/P, 29 8-A,
National Highway, Mahendranagar
Mahendranagar - 363642
Tal. and District - Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 260/2025(WZ)

M/S AAJVETO MANUFACTURING PVT. LTD.
Through its Director
Plot No.50/1, P1/P1, 52/P1,
Lakhdhirnagar - 363642,
Tal. District - Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 261/2025(WZ)

M/S LIVA CERAMIC
Through its Partner
Plot No. Sr. No.766,
Village : Ghuntu,
Ghuntu - 363642,
Tal. & District - Morbi,
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 262/2025(WZ)

M/S SUN FIELD CERAMIC
Through its Partner
Plot No.S.No.9/1/2/P,
Old Ghuntu Road,
Mahendranagar - 363642,
Tal. Morbi, District - Rajkot,
Gujarat
                                                         .....Appellant


                                      AND

APPEAL NO.160 OF 2025 (WZ)                             Page 26 of 175
                              APPEAL NO. 263/2025(WZ)

M/S ITCOS GRANITO LLP
Through its Designated Partner
Plot No.283/1P 86/P1 & 283/IP 86/P2,
At - Matel : 363642,
District : Wankaner, Tal. Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 264/2025(WZ)

M/S. VENICE CERAMIC,
Through Its Partner
Plot No.S.No.97/P1
8-A, National Highway
Makansar - 363642
Tal - District : Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 265/2025(WZ)

M/S JAYDEEP INDUSTRIES
Through its Partner
Plot No.SR. No.8, Lilapar Road,
Village : Lilapar - 363641,
Tal. Morbi, District - Rajkot,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 266/2025(WZ)

M/S. SIMPOLO VITRIFIED PVT. LTD.
Through its Director
Plot No.606, 600/P3, 600/4/P2, 600/1/P2,
600/1/P1 and 608/P2
Old Ghuntu - 3633364
Tal. & Distt - Morbi
Gujarat

APPEAL NO.160 OF 2025 (WZ)                             Page 27 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 267/2025(WZ)

M/S. SUNSHINE TILES CO. PVT. LTD.,
Through its Director
Plot No. 8-A, National Highway,
Dhuva, Wankaner- 363621
Tal -Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 268/2025(WZ)

M/S. JAYSUN CERAMIC
Through its Partner
Plot No.:S.No.136/P,
8-A, National Highway, Village - Dhuva,
Dhuva- 363622,
Tal -Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 269/2025(WZ)

M/S. SUNHILL CERAMIC PVT. LTD.
Through its Director
Plot No:S.No.145/P, National Highway 8-A,
Village: Dhuva-363621,
Tal. Wankaner, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 270/2025(WZ)

M/S. ASTON CERAMIC
Through its Partner
Plot No: S.No. 294/ P2,
APPEAL NO.160 OF 2025 (WZ)                             Page 28 of 175
 Village - Jivapar-363641,
Tal. & Distt - Morbi.
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 271/2025(WZ)

M/S. FAVORITE PLUS CERAMIC PVT. LTD.
Through its Director
Plot No.113 & 114,
8-A National Highway,
B/H Hiltop Ceramic,
Bandhunagar-363642,
Tal-Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 272/2025(WZ)

M/S. FAVOURITE CERAMIC PVT. LTD.
Through its Director
Plot No: Sr No:19/Paiki,
8-A, National Highway,
Lalpar -363642,
Tal. & Distt - Morbi,
Gujarat


                                                         .....Appellant


                                      AND

                             APPEAL NO. 273/2025(WZ)

M/S. SORENTO GRANITO PVT LTD
Through its Director
Plot No: S.No. 16/1/2/3/4/P,
Village - Trajpar, Ghuntu Road,
Trajpar -363642,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant



APPEAL NO.160 OF 2025 (WZ)                             Page 29 of 175
                                       AND

                             APPEAL NO. 274/2025(WZ)

M/S. LEXICO CERAMIC
Through its Partner
Plot No.:Sr.No.267/P1/P2
Village : Rangpar -363642
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 275/2025(WZ)

M/S. WINTOUCH CERAMIC,
Through its Partner
Plot No: S.NO.183/P1, P1,
Near Milano paper Mill, Sartanpar Road,
Ratavirda- 363642,
Tal-Wankaner, Distt- Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 276/2025(WZ)

M/S. MAX GRANITO PVT. LTD.,
Through its Director
Plot No.: S.No.139 paiki,
8A N.H., B/h.132 KVA Sub-station,
Jambudiya -363642,
Tal. Morbi, Distt - Raikot.
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 277/2025(WZ)


M/S. SUNBRIGHT CERAMIC PVT LTD.
Through its Director
Plot No: Sr. No.407/P-1
Jetpur Road, Rangpar-363642
APPEAL NO.160 OF 2025 (WZ)                             Page 30 of 175
 Tal. & Distt - Morbi.
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 278/2025(WZ)


M/S. TOCCO CERAMIC PRIVATE LIMITED
Through its Director
Plot No: 148/P-1 & 148/P-2,
8-A, National Highway,
Sartanpar-363622,
Tal.: Wankaner, Distt - Rajkot
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 279/2025(WZ)

M/S. FORAM GLAZED TILES
Through its Partner
Plot No.
N.H.8-A, Village : Makansar
Makansar - 363642
Tal & District - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 280/2025(WZ)

M/S. LEXO CERAMIC
Through its Partner
Plot No.: Sr.No.178/1,
Village -Dhuva, National Highway 8/A,
B/H Varmora Ceramic Tiles,
Tal -Wankaner, Distt - Morbi.
Gujarat-363642

                                                         .....Appellant


                                      AND


APPEAL NO.160 OF 2025 (WZ)                             Page 31 of 175
                              APPEAL NO. 281/2025(WZ)

M/S. SALIENT CERAMIC
Through its Partner
Plot No.:S.No.206/P3, Matel Road,
Matel-363621,
Tal. Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 282/2025(WZ)


M/S. ALCORA CERAMIC
Through its Partner
Plot No.:Sr. No.119/2, 119/3
8-A, National Highway
Sartanpar - 363621
Tal & District - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 283/2025(WZ)

M/S.VELSAA VITRIFIED LLP
Through its Designated Partner
Plot No: Sr No.26/P1/P1
8-A, National Highway,
Jambudiya- 363642,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 284/2025(WZ)

M/S. MAGNUM CERAMICS PVT. LTD.
Through its Director
Plot No.: S. No.207/25,
GIDC Rafleshwar, Village - Rafleshwar,
Jambudiya- 363642,
Tal. & Distt - Morbi,
APPEAL NO.160 OF 2025 (WZ)                             Page 32 of 175
 Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 285/2025(WZ)

M/S. SEGA CERAMIC PVT. LTD.
Through its Director
B/H Sunhill Ceramics
At - Dhuva : 363622
Tal. Wanakaner, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 286/2025(WZ)
M/S. FLY CERAMIC
Through its Partner
Plot No.:S.No. 62 P1/P1,
Village - Sartanpar- 363624,
Tal. Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 287/2025(WZ)

M/S. SHERWIN TILES PVT LTD.,
Through its Director
Plot No.: S.No. 574, Opp. Virtnagar,
Jetpar Road, Rangpar- 363642,
Tal. & Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 288/2025(WZ)
M/S. SIMS CERAMIC PVT. LTD.
Through its Director
Survey No.605/P1,615/P4,
Village : Ghuntu-363641
APPEAL NO.160 OF 2025 (WZ)                             Page 33 of 175
 Tal. Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 289/2025(WZ)

ITALUS VITRIFIED LLP,
Through its Designated Partner
Plot No: Sr No.229/1, P1
(AT- Nichimandal) & 77/2/3 (Unchimandal),
At- Nichimandal & Unchimandal-363642,
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 290/2025(WZ)

M/S. SANSKAR CERAMIC PVT. LTD.,
Through its Director
Plot No: Sr. No.212, 283/1P77
Village : Matel-363 642
Matel - 363 642
Tal. Wankaner, Distt - Rajkot
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 291/2025(WZ)

M/S. SAVINO CERAMIC PVT LTD.,
Through its Director
Sr. No.257/P2.
Opp. Mama Weight Bdge.
B/H. Nilkanth Glaze, Jetpar Road
At- Bela-Morbi- 363642.
Tal. & Distt - Morbi.
Gujarat-363642

                                                         .....Appellant


                                      AND


APPEAL NO.160 OF 2025 (WZ)                             Page 34 of 175
                              APPEAL NO. 292/2025(WZ)

M/S. SAPPHIRE CERAMIC PVT. LTD.
Through Its Director
Plot No.22, Ghuntu Road
Village - Mahendranagar
Morbi - 363642
Tal - Morbi, Distt - Rajkot,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 293/2025(WZ)
M/S HIMAT GLAZE TILES
Through its Partner
Plot No: SR NO.122/3, N-H NO.8-A,
Nr. Bhandu Nagar, Makansar
Makansar -363642,
Tal & Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 294/2025(WZ)

M/S. HILL STONE CERAMICS PVT. LTD.
Through Its Director
Survey No.170/1, Opp-Segal Ceramic
B/H-Varmora Vitrified
Village - Dhuva, Tal. Wankar
District - Rajkot
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 295/2025(WZ)

M/S YESHVEER CERAMICS
Through its Partner
PI No.-34/P/1 National Highway, Kandala
Highway,Pipali-363642,
Tal-Morbi, Distt-Rajkot
Gujarat


APPEAL NO.160 OF 2025 (WZ)                             Page 35 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 296/2025(WZ)

M/S. AVALON CERAMIC PVT. LTD.
Through Its Director
Survey No.33/P/1, 33/P/2
Old Ghuntu Road
Mahendranagar
Tal - Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 297/2025(WZ)

M/S. LUMEN CERAMIC PVT LTD.
Through its Director
Plot No. S.No.832/Paiky-1, 8-A,
National Highway, Lakhdhirpur Road,
Ghuntu- 363642.
Tal and Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 298/2025(WZ)

M/S. SIMPLON CERAMIC PVT LTD.,
Through its Director
Plot No: 247, P/2, Opp. CNG Pump,
Jetpar Road, Bela- 363642,
Tal & Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 299/2025(WZ)



APPEAL NO.160 OF 2025 (WZ)                             Page 36 of 175
 M/S. CORUS VITRIFIED PVT. LTD.
Through its Director
Plot No: 79180, Sartanpar, Sartanpar -363642
Tal : Wankaner, Distt : Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 300/2025(WZ)

M/S. AXIOM CERAMIC PVT. LTD.
Through its Director
Plot No: 790, VIII: Ghantu - 364242,
Tal.: Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 301/2025(WZ)
M/S. SIRIUM CERAMIC PVT LTD.
Through its Director
Plot No: SR No.574/P1, P2, Pipli Jetpur Road,
Rangpar (Bela), Morbi, Rangpar-363642,
Tal & Distt - Morbi,,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 302/2025(WZ)

M/S. SAGWAY CERAMIC
Through its Partner
Plot No: Sr. No 156/P2 B/h GEB Power House,
Nr, Galaxy Cement Lalpar-363642
Tal: Morbi, Distt - Rajkot,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 304/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 37 of 175
 M/S. LIZA TILES PVT LTD.,
Through its Director
Plot No. At-Bela, Jetpar Road,
Morbi, Bela-363642,
Tal-Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 305/2025(WZ)

M/S. LEXICON CERAMIC PVT. LTD.
Through its Director
Plot No.S.N. 141/P1, B/H,66 KV Substation
Village: Uchi Mandal, Unchi Mandal -363642,
Tal-Morbi, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 306/2025(WZ)

M/S. SWIZZER CERAMIC PVT. LTD.,
Through its Director
Plot No:S.No.637,
Lakhdhirpur Road,
Ghuntu-363642,
Tal & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 307/2025(WZ)

M/S. SUNWORLD VITRIFIED PVT. LTD
Through its Director
S.No-199/P Old Ghuntu Road,
Vill-Mahendranagar, Morbi-363642,
Tal.-Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant



APPEAL NO.160 OF 2025 (WZ)                             Page 38 of 175
                                       AND

                             APPEAL NO. 308/2025(WZ)

M/S. SWIDAN CERAMIC
Through its Partner
Plot No: S.No:105/1 Paiki 1,
8-A National Highway, Near Siddhi Minerals,
Jambudiya- 363642,
Tal: Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 309/2025(WZ)

M/S. ASTA CERAMIC PVT. LTD.
Through its Director
Plot No.: S.No.314/P2p
Village : Bela - 363642
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 311/2025(WZ)

M/S. LOGAN CERAMIC,
Through its Partner
Plot No.127 Jambudiya,
8-A, National Highway,
Jambudiya- 363642.
Tal- Distt -Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 312/2025(WZ)

M/S. VEGANTO CERAMIC
Through its Partner
Plot No: Sr. No.: 263pl/pl, 263p2,
Rangpar-363642,
Tal. & Distt - Morbi,
APPEAL NO.160 OF 2025 (WZ)                             Page 39 of 175
 Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 313/2025(WZ)

M/S. VE-7 CERAMIC
Through its Partner
Plot No: Survey No.411,
Jetpar Road;
At- Rangpar -363642,
Tal. Morbi, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 314/2025(WZ)



M/S. ATLAS INDUSTRIES
Through its Partner
Plot No:8-A N.H,
Lalpar-363642,
Tal: Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 315/2025(WZ)



M/S. STYLE CERAMIC,
Through its Partner
Survey No.191/P,
National highway 8-A,
At Mahendranagar-363641
Tal-Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

APPEAL NO.160 OF 2025 (WZ)                             Page 40 of 175
                              APPEAL NO. 316/2025(WZ)

M/S. SADBHAV CERAMICS,
Through its Partner
Plot No:130,
Lakhdhar- Nava Dhuva Road,
8-A National Highway,
Lakhdhar- 363642,
Tal-Wankaner, Distt - Morbi,
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 317/2025(WZ)

M/S. SELEO CERAMIC PVT LTD.
Through its Director
Plot No: 298/P2, Village - Rangpar
Rangpar- 363642
Tal. & Distt - Morbi,
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 320/2025(WZ)

M/S. SAHEB CERAMIC
Through its Partner
Plot No. S.N. 30/P, 8-A National Highway,
Lakhdhirpur Road, Opp. Dariya Weigh Bridge,
Village: Trajpar,
Morbi -363642
Tal. & Morbi, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 321/2025(WZ)



M/S. OYO CERAMIC PVT LTD.
Through its Director
Plot No: S.No.407/P-2, Morbi-Jetpur Road,
APPEAL NO.160 OF 2025 (WZ)                             Page 41 of 175
 Rangpar-363642,
Tal. & Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 322/2025(WZ)

M/S. SAMSUN CERAMIC PVT. LTD.
Through its Director
Plot No.Survey No.124/P3,
N.H. 8-A, Nr Sanlosti Ceramics
B/H Bhandu Nagar, Morbi,
Makansar - 363642
Tal - Wankaner, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 323/2025(WZ)



M/S. REVOK CERAMIC PVT. LTD.
Through its Director
Survey No.728 Paiki, 8-A N.H,
Lakhdhirpur Road, B/H. Antique Granito,
Village: Ghuntu,
Tal. Morbi, Distt - Rajkot-363642
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 324/2025(WZ)



M/S. KOYO GRANITO LLP.,
Through its Designated Partner
Plot No.: S.No.286/P5,
Morbi- Jetpar Road,
At- Rangpar, Rangapar- 363642,
Tal. & Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 42 of 175
                                       AND

                             APPEAL NO. 325/2025(WZ)

M/S. ORBIT CERA TILES LTD.,
Through its Partner
Plot No: Sr No.118/P,
8-A, National Highway,
Opp. GEB Sub station,
Village: Lalpar-363642,
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 326/2025(WZ)



M/S. WINDSON CERAMIC
Through its Partner
Plot No: Sr. No.265, Jetpar Road
Behind Welcome Ceramics
At:Rangpar-363 642
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 327/2025(WZ)
M/S. ALIENT CERAMIC
Through its Partner
Plot No: Sr. No 267/ P1,
Opp.Vento Ceramic, Jetpar Road, Morbi
Rangpar-363642.
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 328/2025(WZ)
M/S. SQUARE CERAMIC
APPEAL NO.160 OF 2025 (WZ)                             Page 43 of 175
 Through its Partner
Plot No.:587/P, BH. Pari New Ind.
Old Ghuntu Road
Village : Ghuntu -363642
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 329/2025(WZ)

M/S. ACER GRANITO PVT. LTD.
Through its Director
Plot No.:Survey No.638/P-1, 641/P-1, 2, 3
Lakhdirpur Road, 8-A, National Highway
Ghuntu - 363642
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 330/2025(WZ)

M/S. AMPLE CERAMIC
Through its Partner
Plot No. Sr. No.174/P2 & P1 Morbi-Jetpar Road
Bela - Rangpar - 363 642
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 331/2025(WZ)

M/S. SHIV SHAKTI CERAMIC PVT. LTD.
Through its Director
Plot No: SR No.551/Pl & 551/P2,
Jetpar Road, Nr. Kajariya Ceramics,
Sapar -363642,
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant

APPEAL NO.160 OF 2025 (WZ)                             Page 44 of 175
                                       AND

                             APPEAL NO. 332/2025(WZ)

M/S. OMANO TILES
Through its Partner
Plot No.: SR No.176
Jetpur Road,
Bela - 363642
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 333/2025(WZ)
M/S. LADO CERAMIC PVT LTD.
Through its Director
Plot No.: Sr.No.255 P1/P1
Lalpar-Pipli Road, Opp.CNG Pump,
Bela, Rangpar-363642,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 334/2025(WZ)

M/S. SKAJEN VITRIFIED PVT LTD.,
Through its Director
Plot No.: Sr.No.18/P1, 19, 20, 21,
At- Haripar- 363642,
Tal. & Distt : Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 335/2025(WZ)

M/S. LGF VITRIFIED PVT. LTD.,
Through its Director
Plot No: Sr No.358, Jetpur Road,
Opp. Somnath Petrol Pump,
Rangpar-363642,
APPEAL NO.160 OF 2025 (WZ)                             Page 45 of 175
 Tal-Wankaner, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 336/2025(WZ)

VELBON VITRIFIED LLP.
Through its Designated Partner
Plot No.167/P1, P2, P3
Halvad Road,
Near Unchi Mandal-363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 338/2025(WZ)

M/S. FLECTO CERAMIC PVT. LTD.
Through its Director
Plot No: S.No:/291/P1, Jetpur Road,
Village - Rangpar-363642,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 339/2025(WZ)

AXWELL GRANITO PVT LTD.,
Through its Director
Plot No: 139/1, Morbi HaIvad Road,
Unchimandal- 363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 340/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 46 of 175
 M/S. G TONE TILES LLP
Through its Designated Partner
Plot No.:15, Sr. No.15/P3
Saratanpar Road- 363621
Tal. Wankaner, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 341/2025(WZ)


M/S. LARSON CERAMIC,
Through its Partner
Plot no: 334/P2,
At- Rangpar- 363641,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 342/2025(WZ)


M/S. MONZA GRANITO PVT. LTD.,
Through its Director
Plot No: Sr No.151, Pipli- Jetpar Road,
Bela- Rangpar- 363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 343/2025(WZ)

M/S. SUNBOND CERAMIC PVT. LTD
Through its Director
Plot No:4951P1, Jasmatgadh,
Morbi, Jasmatgadh-363642,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 47 of 175
                                       AND

                             APPEAL NO. 344/2025(WZ)

M/S. SWAGAT CERAMIC
Through its Partner
Plot No: S.No.3-1/6, 3/3, 4/3,
5/3, 6-2/P, Old Ghuntu Road,
Village - Trajpar,
Morbi- 363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 345/2025(WZ)

M/S. SPENZEN CERAMIC PVT LTD.,
Through its Director
Plot No: S.No. 455,
Jetpar Road, Pavadiyari,
Sapar- 363642,
Tal. & Distt : Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 346/2025(WZ)

M/S. CANVAS CERAMIC PVT. LTD.
Through its Director
Plot No: Sr No:299,
Village -Rangpar-Jetpar Road
Rangpar-363642,
Tal. & Distt : Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 347/2025(WZ)

M/S. STRAWBERRY CERAMIC PVT LTD.
Through its Director
Plot No:SR No.476,
APPEAL NO.160 OF 2025 (WZ)                             Page 48 of 175
 Village : Shapar,
Shapar -363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 348/2025(WZ)

M/S. SAIMAX CERAMIC PVT. LTD.
Through its Director
Plot No: 295/P2, Jetpur Road,
Opp. Shivaji Cement,
At & Post: Rangpar - 363642,
Tal.: Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 349/2025(WZ)

M/S. ARKITON TILES LLP
Through its Designated Partner
Plot No.562 S.No. 562
Jetpur Road,
B/H Eurocoin Ceramic Shapar,
Morbi-363630,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 350/2025(WZ)

M/S. BHIMANI CERAMICS INDUSTRIES
Through its Partner
Survey No.115/ N.H.-8/A, Bandhunagar
Village - Makansar - 363642
Tal - Morbi, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 49 of 175
                                       AND

                             APPEAL NO. 352/2025(WZ)

MS. DELFINA CERAMIC PVT LTD.
Through its Director,
Plot No: Sr No.604/P,
Orsanzone Ceramic Zone,
Nr. Lemon Ceramic,
Village: Ghuntu- 363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 353/2025(WZ)

M/S. GRENIC TILES PVT. LTD.
Through its Director
Plot No.: Sr.No.81.
National Highway,
Jambudiya (Bhayati- 363622)
Tal. Wankaner, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 354/2025(WZ)

M/S. ABC CERAMIC
Throug its Partner
Plot No: Sr.No:286 P5/1,
Village- Rangpar
Rangpar -363642,
Tal. & Distt : Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 355/2025(WZ)

M/S. AARCOT CERAMIC PVT. LTD.
Through its Director
APPEAL NO.160 OF 2025 (WZ)                             Page 50 of 175
 Plot No.SR No.338/1-P-1
Pipli - Jetpur Road, Rangpar
Rangpra - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 356/2025(WZ)

M/S. SUNRISE CERAMIC PVT. LTD.
Through its Director
Survey No.163 Pl & 163 P2,
B/H Vermora, 8-A,
National Highway,
Dhuva-363621,
Tal-Wankaner, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 357/2025(WZ)

M/S. REX CERAMIC PVT. LTD.
Through is Director,
Plot No: S.No. 407/P1, P2,
Village - Bela (Rangpar),
Bela- 363641,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 358/2025(WZ)

KEVIN CERAMICS P. LTD
Through its Director
Plot No-100/4, 97/1, N.H. S/A,
B/H Makansara vid at Sartanpur,
Wankaner-363622,
Tal-Wankaner, Dist-Rajkot
Gujarat

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 51 of 175
                                       AND

                             APPEAL NO. 359/2025(WZ)

M/S. OLWIN TILES (INDIA) PVT LTD.
Through its Director
Plot No:107, 10B/P1, 10B/P2 & 10B/P3, B-A, National
Highway, Jambudiya,
Jambudiya -363642
Tal: Morbi Dist: Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 360/2025(WZ)

M/S. OPTEL CERAMIC PVT. LTD.
Through its Director
National Highway 8-A,
Lakhdhirpur Road
Morbi - 363642
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND
                             APPEAL NO. 361/2025(WZ)

M/S. LIVANTO CERAMIC PVT. LTD
Through its Director
Plot No-940, Opp-Village : Lakhadhirpur,
Lakhadhirpur Road Ghuntu-363642,
Tal.- Morbi, Distt -Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 362/2025(WZ)

M/S. LASA CERA PVT LTD.,
Through its Director
Plot No: S.No.258,
APPEAL NO.160 OF 2025 (WZ)                             Page 52 of 175
 Village: Bela (Rangpar),
Bela- 363641, Tal-Dist-Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 363/2025(WZ)

M/S. KEDA CERAMICS PVT. LTD
Through its Director
Plot No.76/P1, Panels Road,
Jambudia-363642,
Tal.: Morbi, Distt - Rajkot
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 364/2025(WZ)

M/S. MILLION CERAMIC,
Through its Partner
Plot No:S.Ne. 237/P3,
Village -Dhuva, Dhuva·363642,
Tal-Wankaner, Distt -Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 365/2025(WZ)

M/S. OMEXO TILES
Through its Partner
Plot No: Sr. No: 314/P1/P2,
Village : Rangpar,
Tal- Morbi, Distt -Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 366/2025(WZ)


APPEAL NO.160 OF 2025 (WZ)                             Page 53 of 175
 M/S. COMMANDER VITRIFIED PVT. LTD.
Through its Director
Plot No:S.No:69/P1/P, Sartanpar,
Wankaner-363642,
Tal - Wankaner, Distt -Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 367/2025(WZ)

M/S. QUTONE CERAMICS PVT LTD.,
Through its Director
Plot No.S.No.163/P, 1,2, 8-A,
National Highway,
B/H Varmora Granito, Dhuva,
Dhuva-363622,
Tal-Wankaner, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 368/2025(WZ)

M/S. ALIVE TILES PVT. LTD
Through its Director
Plot No:S.NO.604/P7,
Village :Ghuntu-363642,
Tal.-Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 369/2025(WZ)

M/s. VARMORA GRANITO PVT.LTD.
(Old Name :Salzer Ceramic Pvt Ltd)
Through its Director
Plot No: 145/P.
National Highway 8-A,
Dhuva-363621.
Tal-Wankaner, Distt - Morbi
Gujarat- 363642

APPEAL NO.160 OF 2025 (WZ)                             Page 54 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 370/2025(WZ)

M/S. SHUBH TILES PVT LTD
Through its Director
Sr. No.808 P4/P1, 8-A, National Highway,
Ghuntu -363642,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 371/2025(WZ)

M/S. OMSON CERAMIC
Through its Partner
Plot No.152/1/2 o village Pipili
Jetpur Road, Pipli - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 372/2025(WZ)

M/S. LAFFANS GRANITO PVT. LTD.
Throught its Director
Plot No.:S.No.279/P
Near Rangpar - Jetpar Road
Jivapar - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 373/2025(WZ)

M/S. HITCO CERAMICS
Through its Partner
APPEAL NO.160 OF 2025 (WZ)                             Page 55 of 175
 Survey No.604/P2,
Ghuntu-363642,
Tal-Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 374/2025(WZ)

M/S. HIMSUN CERAMIC
Through its Partner
Plot No:137, 138,
B/H. Lalpar 132 KVA Sub-Station
National Highway No.8-A
At:Jambudia-363642
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 375/2025(WZ)

M/S. GLORY CERAMIC LTD.
Through its Director
Plot No.:S.No.149/P,
8-A, Natioanl Highway,
Village - Lalpar,
Morbi-363641,
Tal & Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 376/2025(WZ)


M/S. MILLENNIUM CERAMIC LLP,
Through its Designated Partner
Plot No: Sr No.:179/P2,182/P2,
Dhuva -363621,
Tal : Wankaner,
Distt : Morbi.
Gujarat- 363642


APPEAL NO.160 OF 2025 (WZ)                             Page 56 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 377/2025(WZ)

M/S. OZON VITRIFIED PVT. LTD.
Through its Director
Survey No. 84/P1 P, 84P/P2 & 84P/2,
National Highway No.8-A,
At-sartanpar,
Tal-Wankaner, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 378/2025(WZ)

M/S.SILICON CERAMIC,
Through its Partner
Plot No: S.No.115,
Village -Navajambudiya, Nava Jambudiya,
Morbi, Nava Jambudiya- 360024,
Tal & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 379/2025(WZ)

M/S. MILLENNIUM CERAMIC LLP,
Through its Designated Partner
Plot No: Sr No.:179/P2,182/P2,
Dhuva -363621,
Tal : Wankaner,
Distt : Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 380/2025(WZ)


APPEAL NO.160 OF 2025 (WZ)                             Page 57 of 175
 M/S. LEMOSA TILES
Through its Partner
Plot No.Sr.No.498
8-A, National Highway,
Morbi - Jetpur Road
Jasmatgadh - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 381/2025(WZ)

M/S. ANTIQA CERAMIC PVT LTD.
Through its Director
Plot No: SR.No.661/P-2,
Morbi- Jetpur Road,
Rangpar - 364242,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 382/2025(WZ)

M/S. SPENO CERAMIC PVT LTD.,
Through its Director
Plot No: S.No.253/P2.
Village - Bela.
Bela - 363641.
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 383/2025(WZ)

M/S. SUBHAM CERAMIC
Through its Partner
S.No-960/P Lakhdhirpur Road,
Ghuntu-364141
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

APPEAL NO.160 OF 2025 (WZ)                             Page 58 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 384/2025(WZ)

M/S ULTRA CERAMICS
Through its Partner
Plot No.Sr No.565/566.
Old Ghuntu Road,
Ghuntu-363641,
Tal-Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 385/2025(WZ)

M/S. ENZO CERAMICS PVT LTD.
Through its Director
Plot No. Survey No.127/P,
Vill-Sartanpar, MORBI,
Saratanpar-360024,
Tal- Dist- Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 386/2025(WZ)

M/S. SECOORA TILES LLP
Through its Designated Partner
Plot No: Sr. No.92/1, P2,
At - Unchi Mandal
Unchi Mandal - 363642,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 387/2025(WZ)


APPEAL NO.160 OF 2025 (WZ)                             Page 59 of 175
 M/S. SONATA CERAMIC
Through its Partner
Plot No: SR No.74 P, NH 8-A,
Paneli RD, Jambudiya -363642,
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 388/2025(WZ)

M/S. SAVIO CERAMIC PVT LTD.,
Through its Director
Plot No:776/1,2 Paiky,
8-A, National Highway,
Lakhdhipur Road.
Ghuntu -363642,
Tal & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 389/2025(WZ)

M/S. REVENZA CERAMIC
Through its Partner
Plot No: SR.No.1311P-4,
Wankaner -Morbi, National Highway,
Vaghasiya -363642,
Tal.-Wankaner, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 390/2025(WZ)

M/S. NAGESHWARI CERAMIC PVT LTD.,
Through its Director
Plot No: S.No.567/P2, P2,
Village : Rangpar,
Rangpar- 363642,
Tal. & Distt - Morbi.
Gujarat

APPEAL NO.160 OF 2025 (WZ)                             Page 60 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 391/2025(WZ)

M/S. LOCERO CERAMIC PVT LTD.
Through its Director
Plot No: Sr No.216/P1, 216/P2, 216/P3.
Ratavirda-363621
Tal: Wankaner, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 392/2025(WZ)

M/S. ADOR CERAMICS PVT. LTD
Through its Director
Plot No.: S.No.115/P, N.H. 8-A,
Sartanpur - 363642,
Tal.: Wankaner, Distt : Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 393/2025(WZ)

M/S. ATOM CERAMIC
Through its Partner
Plot No.: S.No:820/1 P2,
Village : Ghuntu,
Ghuntu-363642
Tal. Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 394/2025(WZ)

M/S. BEJ CERAMIC
Through its Partner
APPEAL NO.160 OF 2025 (WZ)                             Page 61 of 175
 Plot No.134/P-1
B/H. 132 KVA Sub-station,
8-A, National Highway
Village - Lalpur
Lalpur - 363642
Tal. - Morbi, Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 395/2025(WZ)

M/S. DOLPHIN TILE CONCEPT
Through its Partner
Plot No: S.N.19/P, National Highway 8-A,
Village: Jambudia - 363642
Distt - Rajkot
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 396/2025(WZ)

M/S. ZARKO GRANITO PVT LTD.,
Through its Director
Plot No.: S.No.148/P1, 148/P2,148/P3,
At- Nichi Mandal- 363642,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 397/2025(WZ)

M/S. AIRSON CERAMIC INDUSTRIES
Through its Partner
Plot No:114 & 115, Lalpar,
8-A National Highway,
Opp.G.E.B Feeder, Lalpar-363642
Tal. Morbi, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 62 of 175
                                       AND

                             APPEAL NO. 398/2025(WZ)

M/S. LEMSTONE CERAMIC LLP,
Through its Designated Partner
Plot No.289/P1, P2, P3, P4 & 291/P.
Morbi Jetpur Road,
At- Jivapar-363630,
Tal. & Distt - Morbi.
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 399/2025(WZ)

M/S. PULSAR TILES,
Through its Partner
Plot No.: S.N.21/P/5,
8-A N.H., Old Lakhdhirpur Road,
Lalpar-363642,
Tal. Morbi, Distt - Morbi,
Gujarat-363642,

                                                         .....Appellant


                                      AND

                             APPEAL NO. 400/2025(WZ)

M/S. ALAND CERAMIC PVT. LTD.
Through its Director
Plot No.: S.No.240/P2
Village : Matel
Matel : 363624
Tal. Wankaner, Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 401/2025(WZ)

M/S. ANMOL CERAMIC
Through its Partner
Plot No: 600/5/Paiky,
APPEAL NO.160 OF 2025 (WZ)                             Page 63 of 175
 8-A, National Highway, Lakdhirpur Road,
Near Metro City Tiles, Morbi-2,
Ghuntu -363642,
Tal. & Morbi, Distt - Morbi
Gujarat-363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 402/2025(WZ)

M/s. LOVATA CERAMTC PVT. LTD.,
Through its Director
Survey no.11,
B/h. Nice Ceramic Pvt. Ltd.
At: Lalpar, Tal: Morbi,
Dist: Rajkot,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 403/2025(WZ)

M/S. LOREX CERAMIC
Through its Partner
Plot No. Survey No.269 P/1,
B/H Saimax Ceramic,
Jetpur Road, Rangpar,
Rangpar- 363642,
Tal. Morbi, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 404/2025(WZ)

M/S. MAGIC CERAMIC
Through its Partner
8/A, National Highway,
Opp. Dariyalal Resort, Jambudiya,
Morbi-363641,
Tal. Morbi, Dist-Rajkot
Gujarat- 363642


APPEAL NO.160 OF 2025 (WZ)                             Page 64 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 405/2025(WZ)

M/S. FLAVOUR GRANITO LLP,
Through its Designated Partner
Plot No: Sr. No.282,
Khokhra Hanuman Temple Road,
Bela- 363642,
Tal. & Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 406/2025(WZ)

M/S. GOLD STONECERAMIC PVT LTD
Through its Director
Plot No.:S.No. 114,
Mahendranagar
Bhimsar Road,
Mahendranagar -
Tal. & Distt - Morbi.
Gujarat-363642,

                                                         .....Appellant


                                      AND

                             APPEAL NO. 407/2025(WZ)

M/S. SAVITRA TILES PVT LTD.,
Through its Director
Plot No: S.NO.128/P1,
Village - Matel,
Matel - 363621,
Tal. Wankaner, District- Morbi
Gujarat-363642,

                                                         .....Appellant


                                      AND

                             APPEAL NO. 408/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 65 of 175
 M/S. SPENTAGON CERAMIC PVT. LTD.
Through its Director
Plot No.220/P-1, 662/P-2
Jetpar Road
Rangpar - 363642
Tal. & Distt - Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 409/2025(WZ)

M/S. SUNORA CERAMICS INDUSTRIES
Through its Partner
Survey No.107/P, N.H-8/B,
Mahendranagar, Kandla Road,
Morbi-363642,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 410/2025(WZ)

M/S. SAVINO GRANITO PVT LTD.,
Through its Director
Plot No.: Sr. No.581, P & 582,
At- Rangpar -363641,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 411/2025(WZ)

M/S. SETMAX CERAMIC
Through its Partner
Plot No:6, 7, 8 & 9,
8-A National Highway, Satanpar Road,
Wankaner- 363641,
Tal. Wankaner, Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 66 of 175
                                       AND

                             APPEAL NO. 412/2025(WZ)

M/S. CORAL CERAMIC PVT. LTD.
Through its Director
Plot No: S.No.123/P, Village - Lalpar,
Nr. Shailesh Way Bridge,
8-A, National Highway, Lalpar -363642,
Tal. & Distt - Morbi.
Gujarat-363642,

                                                         .....Appellant


                                      AND

                             APPEAL NO. 413/2025(WZ)


M/S.GRANO LAND TILES LLP,
Though its Designated Partner
Plot No.S.No.232, 233 P1 & P2,
Matel Road, Matel-363622,
Tal-Walkaner, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 414/2025(WZ)

M/S. ACTIVE CERAMIC PVT .LTD.
Through its Director
Plot No.:S.No:627, Lakhdhirpur Road,
Ghuntu-364242,
Tal. :Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 415/2025(WZ)

M/S. SATELLITE CERAMIC
Through its Partner
Plot No: S.No.115, 8-A National Highway
APPEAL NO.160 OF 2025 (WZ)                             Page 67 of 175
 Lalpar-363642,
Tal. & Distt - Morbi.
Gujarat


                                                         .....Appellant


                                      AND

                             APPEAL NO. 416/2025(WZ)

M/S. PARCOS TILES LLP,
Through its Designated Partner
Plot No: 420/P1, 421/P1, 424/P1, 424/P2/P1,
8-A, National Highway,
Jetpar Road, Rangpar- 363642,
Tal.: Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 417/2025(WZ)

M/S. WALLCERA TILES PVT. LTD.
Through its Director
Plot No.Survey No.450/P
Jasmatgadh, Morbi
Jasmatgadh - 363642
Tal. - Morbi, Distt - Morbi
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 418/2025(WZ)

M/S. LEO CERAMIC
Through its Partner.,
Plot No:21, 8-A, National Highway,
Lalpar- 363642,
Tal- Distt - Morbi,
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 419/2025(WZ)
APPEAL NO.160 OF 2025 (WZ)                             Page 68 of 175
 M/S. PASSION VITRIFIED PVT LTD.
Through its Director
Plot No.S No.223/P-l
Village : Maid- 363641
Tal-Wankaner, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 420/2025(WZ)

M/S. OASIS VITRIFIED PVT. LTD
Through its Director
Plot No.27/28/29/P/8,
8/A National Highway,
Timbadi-363642,
Tal.-Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 421/2025(WZ)

M/S. BLUE LAKE CERAMIC
Through its Partner
S.No-119/P-I, N.H-8A
At-Sartanpur Road,
Near Motto Tiles
Wankaner-363642.
Tal.: Wankaner, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 422/2025(WZ)

M/S. GRETA CERATECH PVT. LTD.
(Old Name: Hilti Ceratech Pvt Ltd)
Through its Director
Plot No. Sr No. 213, 8-A Natioanl Highway,
Village : Dhuva- 363624
Tal.- Distt - Morbi
APPEAL NO.160 OF 2025 (WZ)                             Page 69 of 175
 Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 423/2025(WZ)

M/S. BENTA CERAMIC PVT LTD.
Through its Director
Plot No: SR No.157/P2,
Jetpur Road, Bela
Rangpar-363642,
Tal.- Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 424/2025(WZ)

M/S. THEOS TILES LLP
Through its Designated Partner
Sr.No.45Pl[Y2,
At: Talaviya, Sanala- 363642,
Taluka: Morbi, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 425/2025(WZ)

M/S. ASTONIA CERAMIC PVT. LTD.
Through its Director
Plot No.Sr. No.561/P1, 561/P2
Morbi - Jetapar Road
Bela - 363641
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 427/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 70 of 175
 M/S. SUCCESS CERAMIC PVT. LTD
Through its Director
Survey No.136/P, 8/A National Highway, Vaghasiya-363642,
Tal-Wankaner, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 438/2025(WZ)

M/S LORENZO VITRIFIED TILES
Through its Partner
Plot No.P.B.No.338, S. No.23/1
8-A N.H., Opp. Omkar Petrol Pump,
Near Maruti Gold Indus.,
Lilapar - 363642, Tal. Morbi,
District - Rajkot, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 439/2025(WZ)

M/S. ITALIKA FLOOR TILES PVT LTD
Through Its Director
S.No.111, 112, N.H.No.8-A
At - Makansar - 363642
Ta - Morbe, Dist - Rajkot,
Gajarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 440/2025(WZ)


M/S. SHALLOW CERAMIC PVT. LTD.,
Through its Director
Plot No: SR No.581/P1, Jetpur Road,
Rangpar-363642,
Tal-Morbi, Distt - Morbi
Gujarat

                                                         .....Appellant



APPEAL NO.160 OF 2025 (WZ)                             Page 71 of 175
                                       AND

                             APPEAL NO. 441/2025(WZ)

M/S. VERONA GRANITO PVT LTD
Through its Director
Plot No:114/P, NH 8-A,
Makansar -363642
Tal & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 442/2025(WZ)

M/S. DOLL CERAMIC
Through its Partner
Plot No: SR.No:503, Opp Kajaria Sanitary,
Jetpur Road, Jasmatgadh, Morbi,
Jasmatgadh-363624
Tal- Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 443/2025(WZ)


M/S. COMET GRANITE PVT. LTD.
Through its Director
Plot No.118/P, 8A N.H.
Nava Jambudia - 363642
Tal: Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 444/2025(WZ)

M/S. ROLAND CERAMIC
Through its Partner
Plot No.S.No.264
Tal.- Morbi, Village -Rangpor.
Rangpar-363642,
APPEAL NO.160 OF 2025 (WZ)                             Page 72 of 175
 Tal & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 445/2025(WZ)

M/S. FINOMAX CERAMIC
Through its Partner
Plot No.149/l/P1,
Morbi - Jetpar Road,
Opp. Starco Ceramic,
Pipali- 363642,
Tal. & Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 446/2025(WZ)

M/S. KITCO CERAMIC
Through its Partner
Plot No.S.N.18,
8-A, National Highway, Lakhdhir Pur Road,
Lalpar-363641,
Tal.- Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 447/2025(WZ)

M/S. GRESS CERAMICS PVT. LTD.
Through its Director
SR.No.214, Metal Road, Lakddhar-364242,
Tal-Wankaner, Distt - Rajkot
Gujarat

                                                         .....Appellant

                                      AND

                             APPEAL NO. 448/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 73 of 175
 M/S. LEMON CERAMIC PVT LTD.,
Through its Director
Plot No.604, Lakhdirpur Road,
Orsan Ceramic Zone,
Lakhdirpur - 363642
Tal.- Morbi, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 449/2025(WZ)

M/S. MARSAL CERAMIC INDUSTRIES
Through its Partner
Plot No.:594P
Ghuntu Road, Ghuntu
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 450/2025(WZ)

M/S. WELLONA CERAMIC LLP
Through its Designated Partner
Plot No.:223P11223 P3,
SR NO.:223P 11223 P3, Bela(Rangpar),
Morbi-363642,
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 451/2025(WZ)

M/S. METRO WORLD TILES PVT LTD.,
Through its Director
Plot No.: S.No.807/1,
8-A, Natioanl Highway, Lakhadhirpur Road,
Village: Ghuntu- 363642,
Tal. & Distt - Morbi.
Gujarat


APPEAL NO.160 OF 2025 (WZ)                             Page 74 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 452/2025(WZ)

M/S. ICON CERAMIC LTD.,
Through its Director
Plot No:132, National Highway, 8/A,
Lalpar-363642,
Tal & Distt - Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 453/2025(WZ)

M/S. SUNFAME CERAMICS PVT. LTD.
Through its Director
PLOT NO.293/P2 & 293/P2,
Village :Rangpar-363642,
Tal - Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 454/2025(WZ)

M/S. ACCORD CERAMICS PVT LTD.,
Through its Director
Plot No. 17-P,
Old Ghuntu Road, Trajpar,
Trajpar, Tal - Morbi,
Distt - Morbi, 363642
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 455/2025(WZ)

M/S. LOTUS CERAMIC
Through its Partner
Sr.No.230/P1, Village - Bela Rangpur
APPEAL NO.160 OF 2025 (WZ)                             Page 75 of 175
 Bela - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 456/2025(WZ)

M/S. PENGVIN CERAMICS,
Through its Partner
Plot No. S.N.106/1, 106/2,
8-A N.H., OP. Bandhu Nagar,
Dhuva-363642,
Tal - Morbi, Distt - Morbi,
Gujarat- 363642 ....

                                                         .....Appellant


                                      AND

                             APPEAL NO. 457/2025(WZ)

M/S. ANTILA CERAMICS PVT. LTD.
Through its Director
Sr.No-158/P/1 Nr-Sipco Ceramic,
Village -Bela Rangpar,
Tal.Morbi, Distt - Rajkot
Gujarat-

                                                         .....Appellant


                                      AND

                             APPEAL NO. 461/2025(WZ)

M/S. SENTOSA GRANITO PVT. LTD.
Through its Director
Survey No.168/P1 & 169,
Lakadhar-363642,
Tal-Wankaner, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 462/2025(WZ)
APPEAL NO.160 OF 2025 (WZ)                             Page 76 of 175
 M/S. FAME CERAMIC PVT. LTD.
Through its Director
Plot No:72, National Highway 8-A,
Ghantu - 363642,
Tal. Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 463/2025(WZ)

M/S. XPERT CERAMIC,
Through its Partner
Survey No.117/P.1, 8-A National highway,
Village : Jambudia-363642,
Tal.Morbi, Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 464/2025(WZ)

M/S. SUZUKI CERAMIC
Through its Partner
Plot No:197/P, N-H: 8-A, Trjpar,
Char Rasta, Old-Ghunta Road,
Morbi -363642,
Tal. Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 465/2025(WZ)

M/S. SHUKAN CERAMIC PVT. LTD.
Through its Director
Plot No.760/P.
Lakhadhirpur Road, Ghuntu- 36364l,
Tal. & Distt - Morbi
Gujarat-

                                                         .....Appellant
APPEAL NO.160 OF 2025 (WZ)                             Page 77 of 175
                                       AND

                             APPEAL NO. 466/2025(WZ)

M/S. ASHUTOSH TILES PVT LTD.,
Through its Director
Plot No. S.No.54/1, P
B/H Shivam Ceramic, Bhadiad Road,
Bhadiad - 363642,
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 467/2025(WZ)

M/S. SEPAL TILES PVT. LTD
Through its Director
Plot No: 85, Sartanpur Road,
Sartanpur - 364141,
Tal. Wankaner, Distt - Rajkot
Gujarat-

                                                         .....Appellant


                                      AND

                             APPEAL NO. 468/2025(WZ)

M/S. ACCORD PLUS CERAMICS PVT LTD.,
Through its Director
Plot No.S. No.137-P-7,
Morbi Halwad Road,
Unchi Mandal- 363642,
Tal - Morbi, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 469/2025(WZ)

M/S. HOLLIS VITRIFIED PVT. LTD.
Through its Director
APPEAL NO.160 OF 2025 (WZ)                             Page 78 of 175
 Plot No.759/P1, Lakhdhirpur Road,
Ghuntu - 363642,
Tal - Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 470/2025(WZ)

M/S. SLOGAN CERAMIC
Through its Partner
8-A, National Highway,
In front of Lalpar Bus Stand Lalpar
Morbi - 363642
Tal. Morbi, Distt - Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 471/2025(WZ)

M/S. ROSSA TILES PVT LTD.
Through its Director
Plot No: Survey No.181/P1 & 181/P2,
Sartanpar Road,
Ratavirda -363642,
Tal-Wankaner, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 472/2025(WZ)

M/S. VETO CERAMIC PVT LTD.,
Through its Director
Plot No.50, 8-A, National Highway,
Opp. Dariyalal Resort,
Jambudiya- 363642,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND
APPEAL NO.160 OF 2025 (WZ)                             Page 79 of 175
                              APPEAL NO. 473/2025(WZ)

M/S NOBEL WALL TILES
Through its Partner
S.NO.37-8-A National Highway
Mor-Mahendranagar
Distt - Morbi
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 474/2025(WZ)

M/S. SICO CERAMIC PVT. LTD.
Through its Director
Survey No-93/1 N.H-8/A,
National Ceramic, Metal Road,
Near Dhuva Chokdi, Opp.Vardhman Vitrified,
At-Lakaddhar,
Tal - Wankaner-363622, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 475/2025(WZ)

M/S. FRITA CERAMIC PVT. LTD
Through its Director
Plot No. Sr No.406/P1,
Pipdi Jetpur Road, Opp. Lexona Ceramic,
Rangpar, Morbi, Rangpar-363642,
Tal - Morbi. Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 476/2025(WZ)

M/S. SIPOC CERAMIC
Through its Partner
Plot No.158 Paiki-2,
Morbi - Jetpur Road,
APPEAL NO.160 OF 2025 (WZ)                             Page 80 of 175
 Bela (Rangpar),
Bela-363642,
Tal. Morbi, Distt - Rajkot,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 477/2025(WZ)

M/S. UTTAM CERAMICS PVT. LTD.
Through its Director
Plot No:S.No.593, Old Ghuntu Road,
Ghuntu-363642,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 478/2025(WZ)

M/S. LEGEND CERAMIC PVT. LTD.
Through its Director
Plot No:S.No:250/P3, Pipli Jetpur Road,
Behind Jetpur Road,
Bela - 363622,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 479/2025(WZ)

M/S. ALLIANCE VITRIFIED PVT. LTD
Through its Director
8/A, National Highway,
Opp. G.E.B. Feeder,
B/H Airson Ceramic Industries,
Nr. Railway Track, Lalpar-363641,
Tal - Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 81 of 175
                                       AND

                             APPEAL NO. 480/2025(WZ)

M/S. ARMANO VITRIFIED LLP,
Through its Designated Partner
Plot No.: Sr.No.19 & Sr.No.21,
Virpar- 363631,
Tal. Wankaner, Distt - Morbi Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 481/2025(WZ)

M/S. BHABHA CERAMIC PVT. LTD.
Through its Director
S.No-139 Paiki, N.H No-8-A Lakhdhirpur Road,
Morbi-363642,
Tal-Rajkol, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 482/2025(WZ)

M/S. HILL TOP CERAMIC
Through its Partner
8/A N.H., Village : Sartanpur,
Near 20 Nala,
Sartanpur - 363641,
Tal.: Wankaner, Distt - Rajkot.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 483/2025(WZ)

M/S. SPICE CERAMIC PVT. LTD.
Through its Director
Plot No.:Sr.No.175/2-P & 175/2/P-3
Morbi - Jetpur Road
Pipli - 363641
Tal. & Distt - Morbi
APPEAL NO.160 OF 2025 (WZ)                             Page 82 of 175
 Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 484/2025(WZ)

M/S. SEVEN CERAMICS
Through its Partner
Plot No.233, 234/1 & 234/2,
Village - Lalpar-363641,
Tal - Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 485/2025(WZ)

LAXVEER CERAMIC LLP.
Through its Designated Partner
Plot No:Sr No.430 P/1, 430 P/2, P/1,
At- Rangpar - 363641,
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 492/2025(WZ)

M/S. SPENTO FLOOR TILES PVT. LTD.
Through its Director
Survey No.133/P1,
Sartanpar-363622
Tal - Wankaner, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 493/2025(WZ)

M/S. DUNEXO CERAMIC PVT LTD.
APPEAL NO.160 OF 2025 (WZ)                             Page 83 of 175
 Through its Director
Plot No: S.No.258, Jetpur Road,
B/H, Acute Ceramic,
Rangpar (Bela)- 363642,
Tal. & Distt - Morbi.
Gujarat
                                                         .....Appellant


                                      AND

                             APPEAL NO. 494/2025(WZ)

M/S. COMET CERAMIC PVT. LTD.
Through its Director
Plot No: S.No-140, 141, N.H-8-A.
Vill-Jambudiya - 363641
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 495/2025(WZ)


M/S. FLORIDA CERAMIC,
Through its Partner
Plot No.: Sr.N .226,
Morbi - Jetpur Road,
At-Bela (Rangpar),
Bela-Morbi-363642,
Tal - Morbi, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 496/2025(WZ)

M/S. SUNLAND CERAMIC PVT. LTD.
Through its Director
Plot No.85/P/3/P,
Unchimandal-363642,
Tal-Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 84 of 175
                                       AND

                             APPEAL NO. 497/2025(WZ)

M/S. SEGAL CERAMIC PVT. LTD
Through its Director
Survey No.166/3P2,
Dhuva-363622,
Tal. Wankaner, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 498/2025(WZ)

M/S. MONARCH CERAMICS,
Through its Partner
Plot No.762/P/3, 8-N.H. Highway,
Ghuntu : 363642
Taluka : Morbi, District: Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 499/2025(WZ)


M/S. SUN GLARE VITRIFIED PVT. LTD.
Through its Director
Sr. No:130/P, Sartanpar Road,
Near Senso Crossing,
8-A, National Eighway,
Sartanpar - 363621,
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 500/2025(WZ)

M/S. FAMOUS CERAMIC INDUSTRIES,
Through its Partner
Plot No. S.No.115/P,
APPEAL NO.160 OF 2025 (WZ)                             Page 85 of 175
 8-A, National Highway,
Opp. 132 KVA Sub Station
At- Lalpar, Lalpar- 362642,
Tal. & Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 501/2025(WZ)

RENITE VITRIFIED LLP,
Through its Designated Partner
Plot No: Sr No- 75/P1, 75/P2, 76/P1,
76/P3, 76/P4, 76/P5, 76/P6,
At- Ratavirda- 363621,
Tal -Wankaner, Distt - Morbi,
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 502/2025(WZ)

PLATINUM CERAMIC PVT. LTD.
Through its Director
Plot No.: Sr No.499
Village - Jasmatgad - 363642
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 505/2025(WZ)

M/S. PLAZMA GRANITE PVT PVT. LTD.
Through its Director
Plot No.163/PI.
At - Matel-363621,
Tal. Wankner, Distt - Morbi,
Gujara

                                                         .....Appellant


                                      AND
APPEAL NO.160 OF 2025 (WZ)                             Page 86 of 175
                              APPEAL NO. 506/2025(WZ)

M/S. AMRUT CERAMICS
Through its Partner
Plot No.: S.No.124,125,
8-A National Highway, Village : Dhuva,
Dhuva -363622,
Tal.: Wakaner, Distt - Morbi.
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 507/2025(WZ)

M/S. FAMOUS VITRIFIED PVT. LTD.
Through its Director
Plot No.83 Paiki, Sartanpar-363622,
Tal. Wankaner, Distt - Rajkot
Gujarat


                                                         .....Appellant


                                      AND

                             APPEAL NO. 508/2025(WZ)

M/S. LYCOS CERAMIC PVT. LTD
Through its Director
Plot No:817/P1, Lakhdhirpur Road,
B/H. Soriso Ceramic, Lalpar-363642,
Tal. - Morbi, Distt - Rajkot
Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 509/2025(WZ)

M/S SIMOLEX CERAMIC PVT. LTD.
Through its Director
130/P, 8‐A, National Highway,
MOR‐Makansar, Distt - Morbi
Gujarat


APPEAL NO.160 OF 2025 (WZ)                             Page 87 of 175
                                                          .....Appellant


                                      AND

                             APPEAL NO. 510/2025(WZ)

M/S. ORFINA CERAMIC PVT. LTD,
Through its Designated Partner,
Plot No: SR NO.296/P1, 296/P2, 296/P3
Morbi-Jetpur Road,
6 Nr. Walcome Ceramic,
Rangpar-363642,
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 513/2025(WZ)

M/S. TILE GRES CERAMIC
Through its Partner
Survey No. No-24/1 Paiki,
Rafaleshwar Road,
Village : Badiad-363642.
Tal. Morbi & Distt - Rajkot

                                                         .....Appellant


                                      AND

                             APPEAL NO. 514/2025(WZ)

M/S WINMAX CERAMIC PVT. LTD.
Through its Director
(Old Name-Inox Ceramic)
Plot No: 176P-l &2,
B-A, National Highway, Dhuva,
Dhuva -363621,
Tal-Wankaner, Dist- Morbi
Gujarat.

                                                         .....Appellant


                                      AND

                             APPEAL NO. 515/2025(WZ)

APPEAL NO.160 OF 2025 (WZ)                             Page 88 of 175
 M/S TECCO CERAMICS
Through its Partner
Plot No .& Survey no.:24/1/p, Old
Rafaleshwar Road, Bhadiad -363642,
Tai. & Dist : Morbi, Gujarat

                                                         .....Appellant


                                      AND

                             APPEAL NO. 527/2025(WZ)


M/S. SUNPARK GRANITE PVT. LTD.,
Through its Director
Plot No.199 P1,
Opp. Amardhain Ashram, Metal Road,
At - Metal- Wankaner- 363622
Tal-Wankaner, Distt - Morbi,
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 533/2025(WZ)

M/S. MANISH INDUSTRIES
Through its Partner
Plot No:Sr.No.115,
N.H. 8-A Bandhunagar, Village : Makansar,
Makansar-363642
Tal. & Distt - Morbi
Gujarat- 363642
                                                         .....Appellant


                                      AND

                             APPEAL NO. 537/2025(WZ)

M/S. LIVON CERAMIC
Through its Partner
Plot No-164,165/1 Paiki,
N.H-8/A, Village -Dhuva,
Tal. Wankaner, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


APPEAL NO.160 OF 2025 (WZ)                             Page 89 of 175
                                       AND

                             APPEAL NO. 540/2025(WZ)


M/S. MURANO TILES PVT. LTD.
Through its Director
Plot No.213/P/2, Bela Rangpar-363641,
Tal - Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 541/2025(WZ)

M/S. VENTO CERAMIC
Through its Partner
Plot No: Sr.No.332/P2,
Village - Rangpar, Morbi,
Rangpar-363624,
Tal. Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 543/2025(WZ)

M/S. LANFORD CERAMIC PVT. LTD.
Through its Director
Plot No: Sr No.551/P1, Village -Sapar,
Morbi - Jetpur Road,
Near Kajeriya Sanitriware,
Sapar-363642
Tal. Morbi, Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 544/2025(WZ)

M/S. ANAND INDUSTRIES
Through its Partner
Plot No:Sr.No.54P,
N.H. 8-A Natipnal Highway,
APPEAL NO.160 OF 2025 (WZ)                             Page 90 of 175
 Jambudhuya,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 546/2025(WZ)

M/S. MAX CERAMIC PVT. LTD.
Through its Director
Plot No.8/A, National Highway,
Kandla Road,Opp. Oasis Vitrified,
Near Timbadi Village, Morbi-363642,
Tal-Morbi, Distt - Rajkot
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 549/2025(WZ)

M/S. CLAYSTONE GRANITO PVT. LTD.,
Through its Director
Plot No: SR No. 354,
Village - Rangpar,
Rangpar- 363642.
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 550/2025(WZ)

M/S. WINTEL CERAMICS PVT. LTD.
Through its Director
Plot No.:117/1, 2, 3,4/P
8-A, National Highway, Jambudiya
Jambudiya - 363642
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND
APPEAL NO.160 OF 2025 (WZ)                             Page 91 of 175
                              APPEAL NO. 551/2025(WZ)

M/S. ZIBON CERAMIC PVT. LTD.
Through its Director
Plot No: S.N0.567/P2, 568/P2,
Jetpar Road
Rangpar-363642,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 552/2025(WZ)

M/S. OMEX CERAMIC
Through its Partner
SR.NO:570/3,
OPP Sona Ceramic, Old Ghuntu Road,
Dhuntil-363642
Tal. & Distt - Morbi.
Gujarat- 363642

                                                         .....Appellant


                                      AND

                             APPEAL NO. 562/2025(WZ)

M/S. REXTRON CERAMIC PVT LTD.,
Through its Director
Plot No: S.No.475/P1, and 475/P2,
Morbi- Jetpur Road,
Behind Kripton Ceramic
Jasmatgadh- 363641,
Tal. & Distt - Morbi
Gujarat- 363642

                                                         .....Appellant


                                     Versus


Gujarat Pollution Control Board
Paryavaran Bhawan,
Sector 10A, Gandhinagar
Gujarat-382010

APPEAL NO.160 OF 2025 (WZ)                             Page 92 of 175
                                                            .....Respondent


Counsel for the Appellant:

Mr. Gaurav Agrawal, Advocate for the appellant

Counsel for the Respondents:
Ms. Manisha Lavkumar, Senior Advocate
along with Mr. Chintan Dave, Advocate for GPCB

PRESENT:

Hon'ble Mr. Justice Dinesh Kumar Singh (Judicial Member)
Hon'ble Dr. Sujit Kumar Bajpayee (Expert Member)

                                     Reserved on       : 05.02.2026
                                     Pronounced on     : 25.02.2026


                             JUDGMENT

1. These are connected appeals in which appeal No.160 of 2025 is being considered by us as a lead appeal. In all these appeals the directions issued by Respondent-GPCB dated 01.05.2025 has been assailed, which has been issued under Section 31A of the Air (Prevention and Control of Pollution) Act, 1981 and under Section 33A of the Water (Prevention and Control of Pollution) Act, 1974 against the appellant, by which the appellant has been directed to deposit Rs.21,47,034/- by way of damage compensation with GPCB through the online link generated in XGN on its GPCB ID: 34421.

2. In appeal No.181 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,90,345/- with the GPCB.

3. In appeal No.161 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,03,301/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 93 of 175

4. In appeal No.162 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,55,214/- with the GPCB.

5. In appeal No.163 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,87,180/- with the GPCB.

6. In appeal No.164 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,57,336/- with the GPCB.

7. In appeal No.165 of 2025, likewise the appellant is directed to pay an amount of Rs. 32,43,210/- with the GPCB.

8. In appeal No.166 of 2025, likewise the appellant is directed to pay an amount of Rs. 28,14,501/- with the GPCB.

9. In appeal No.167 of 2025, likewise the appellant is directed to pay an amount of Rs.26,63,897/- with the GPCB.

10. In appeal No.168 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,62,912/- with the GPCB.

11. In appeal No.169 of 2025, likewise the appellant is directed to pay an amount of Rs.37,99,385/- with the GPCB.

12. In appeal No.170 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,37,785/- with the GPCB.

13. In appeal No.171 of 2025, likewise the appellant is directed to pay an amount of Rs.24,43,749/- with the GPCB.

14. In appeal No.172 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,91,397/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 94 of 175

15. In appeal No.173 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,96,538/- with the GPCB.

16. In appeal No.174 of 2025, likewise the appellant is directed to pay an amount of Rs. 28,91,105/- with the GPCB.

17. In appeal No.175 of 2025, likewise the appellant is directed to pay an amount of Rs. 30,29,636/- with the GPCB.

18. In appeal No.176 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,11,616/- with the GPCB.

19. In appeal No.177 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,58,425/- with the GPCB.

20. In appeal No.178 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,52,653/- with the GPCB.

21. In appeal No.179 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,27,713/- with the GPCB.

22. In appeal No.180 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,73,273/- with the GPCB.

23. In appeal No.182 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,02,139/- with the GPCB.

24. In appeal No.183 of 2025, likewise the appellant is directed to pay an amount of Rs. 25,37,232/- with the GPCB.

25. In appeal No.184 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,36,460/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 95 of 175

26. In appeal No.185 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,63,445/- with the GPCB.

27. In appeal No.186 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,00,471/- with the GPCB.

28. In appeal No.187 of 2025, likewise the appellant is directed to pay an amount of Rs. 47,07,156/- with the GPCB.

29. In appeal No.188 of 2025, likewise the appellant is directed to pay an amount of Rs. 28,55,422/- with the GPCB.

30. In appeal No.189 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,17,449/- with the GPCB.

31. In appeal No.190 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,14,878/- with the GPCB.

32. In appeal No.191 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,06,476/- with the GPCB.

33. In appeal No.192 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,17,937/- with the GPCB.

34. In appeal No.193 of 2025, likewise the appellant is directed to pay an amount of Rs. 23,42,920/- with the GPCB.

35. In appeal No.194 of 2025, likewise the appellant is directed to pay an amount of Rs. 5,33,733/- with the GPCB.

36. In appeal No.195 of 2025, likewise the appellant is directed to pay an amount of Rs. 24,39,065/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 96 of 175

37. In appeal No.196 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,30,054/- with the GPCB.

38. In appeal No.197 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,14,450/- with the GPCB.

39. In appeal No.198 of 2025, likewise the appellant is directed to pay an amount of Rs.24,32,472/- with the GPCB.

40. In appeal No.199 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,63,445/- with the GPCB.

41. In appeal No.200 of 2025, likewise the appellant is directed to pay an amount of Rs. 31,60,235/- with the GPCB.

42. In appeal No.201 of 2025, likewise the appellant is directed to pay an amount of Rs. 27,29,777/- with the GPCB.

43. In appeal No.202 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,70,774/- with the GPCB.

44. In appeal No.203 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,24,869/- with the GPCB.

45. In appeal No.204 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,00,257/- with the GPCB.

46. In appeal No.205 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,98,188/- with the GPCB.

47. In appeal No.206 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,88,924/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 97 of 175

48. In appeal No.207 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,81,453/- with the GPCB.

49. In appeal No.208 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,11,732/- with the GPCB.

50. In appeal No.209 of 2025, likewise the appellant is directed to pay an amount of Rs. 25,05,781/- with the GPCB.

51. In appeal No.210 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,91,365/- with the GPCB.

52. In appeal No.211 of 2025, likewise the appellant is directed to pay an amount of Rs. 39,77,500/- with the GPCB.

53. In appeal No.212 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,89,447/- with the GPCB.

54. In appeal No.213 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,59,464/- with the GPCB.

55. In appeal No.214 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,97,133/- with the GPCB.

56. In appeal No.215 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,89,065/- with the GPCB.

57. In appeal No.216 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,22,528/- with the GPCB.

58. In appeal No.218 of 2025, likewise the appellant is directed to pay an amount of Rs.11,58,096/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 98 of 175

59. In appeal No.219 of 2025, likewise the appellant is directed to pay an amount of Rs.10,63,063/- with the GPCB.

60. In appeal No.220 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,35,461/- with the GPCB.

61. In appeal No.221 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,24,898/- with the GPCB.

62. In appeal No.222 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,06,860/- with the GPCB.

63. In appeal No.223 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,00,706/- with the GPCB.

64. In appeal No.224 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,77,491/- with the GPCB.

65. In appeal No.225 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,02,680/- with the GPCB.

66. In appeal No.226 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,12,267/- with the GPCB.

67. In appeal No.227 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,12,128/- with the GPCB.

68. In appeal No.229 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,01,869/- with the GPCB.

69. In appeal No.230 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,71,936/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 99 of 175

70. In appeal No.231 of 2025, likewise the appellant is directed to pay an amount of Rs. 2,56,459/- with the GPCB.

71. In appeal No.232 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,64,246/- with the GPCB.

72. In appeal No.233 of 2025, likewise the appellant is directed to pay an amount of Rs. 99,044/- with the GPCB.

73. In appeal No.234 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,01,495/- with the GPCB.

74. In appeal No.235 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,41,027/- with the GPCB.

75. In appeal No.236 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,21,633/- with the GPCB.

76. In appeal No.237 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,87,746/- with the GPCB.

77. In appeal No.238 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,91,252/- with the GPCB.

78. In appeal No.239 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,20,240/- with the GPCB.

79. In appeal No.240 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,20,706/- with the GPCB.

80. In appeal No.241 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,75,714/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 100 of 175

81. In appeal No.242 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,78,214/- with the GPCB.

82. In appeal No.243 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,15,194/- with the GPCB.

83. In appeal No.244 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,97,232/- with the GPCB.

84. In appeal No.245 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,11,768/- with the GPCB.

85. In appeal No.246 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,69,344/- with the GPCB.

86. In appeal No.247 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,48,950/- with the GPCB.

87. In appeal No.248 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,18,943/- with the GPCB.

88. In appeal No.249 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,23,971/- with the GPCB.

89. In appeal No.250 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,92,632/- with the GPCB.

90. In appeal No.251 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,77,166/- with the GPCB.

91. In appeal No.252 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,47,832/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 101 of 175

92. In appeal No.253 of 2025, likewise the appellant is directed to pay an amount of Rs. 4,15,981/- with the GPCB.

93. In appeal No.254 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,61,358/- with the GPCB.

94. In appeal No.255 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,14,013/- with the GPCB.

95. In appeal No.256 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,79,579/- with the GPCB.

96. In appeal No.257 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,64,307/- with the GPCB.

97. In appeal No.258 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,30,049/- with the GPCB.

98. In appeal No.259 of 2025, likewise the appellant is directed to pay an amount of Rs. 38,32,828/- with the GPCB.

99. In appeal No.260 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,16,874/- with the GPCB.

100. In appeal No.261 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,53,007/- with the GPCB.

101. In appeal No.262 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,20,471/- with the GPCB.

102. In appeal No.263 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,14,450/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 102 of 175

103. In appeal No.264 of 2025, likewise the appellant is directed to pay an amount of Rs. 58,488/- with the GPCB.

104. In appeal No.265 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,66,155/- with the GPCB.

105. In appeal No.266 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,87,247/- with the GPCB.

106. In appeal No.267 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,25,025/- with the GPCB.

107. In appeal No.268 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,12,436/- with the GPCB.

108. In appeal No.269 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,55,751/- with the GPCB.

109. In appeal No.270 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,31,108/- with the GPCB.

110. In appeal No.271 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,79,401/- with the GPCB.

111. In appeal No.272 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,17,679/- with the GPCB.

112. In appeal No.273 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,75,429/- with the GPCB.

113. In appeal No.274 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,92,502/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 103 of 175

114. In appeal No.275 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,11,085/- with the GPCB.

115. In appeal No.276 of 2025, likewise the appellant is directed to pay an amount of Rs. 38,17,441/- with the GPCB.

116. In appeal No.277 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,29,976/- with the GPCB.

117. In appeal No.278 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,85,886/- with the GPCB.

118. In appeal No.279 of 2025, likewise the appellant is directed to pay an amount of Rs.12,47,850/- with the GPCB.

119. In appeal No.280 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,77,043/- with the GPCB.

120. In appeal No.281 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,67,449/- with the GPCB.

121. In appeal No.282 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,84,178/- with the GPCB.

122. In appeal No.283 of 2025, likewise the appellant is directed to pay an amount of Rs. 5,26,233/- with the GPCB.

123. In appeal No.284 of 2025, likewise the appellant is directed to pay an amount of Rs. 34,79,800/- with the GPCB.

124. In appeal No.285 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,72,420/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 104 of 175

125. In appeal No.286 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,65,445/- with the GPCB.

126. In appeal No.287 of 2025, likewise the appellant is directed to pay an amount of Rs. 2,71,311/- with the GPCB.

127. In appeal No.288 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,44,408/- with the GPCB.

128. In appeal No.289 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,72,824/- with the GPCB.

129. In appeal No.290 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,01,330/- with the GPCB.

130. In appeal No.291 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,68,700/- with the GPCB.

131. In appeal No.292 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,20,471/- with the GPCB.

132. In appeal No.293 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,53,214/- with the GPCB.

133. In appeal No.294 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,13,700/- with the GPCB.

134. In appeal No.295 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,18,728/- with the GPCB.

135. In appeal No.296 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,09,929/- with the GPCB.

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136. In appeal No.297 of 2025, likewise the appellant is directed to pay an amount of Rs.37,60,097/- with the GPCB.

137. In appeal No.298 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,53,295/- with the GPCB.

138. In appeal No.299 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,28,326/- with the GPCB.

139. In appeal No.300 of 2025, likewise the appellant is directed to pay an amount of Rs. 34,49,928/- with the GPCB.

140. In appeal No.301 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,11,101/- with the GPCB.

141. In appeal No.302 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,25,471/- with the GPCB.

142. In appeal No.304 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,67,290/- with the GPCB.

143. In appeal No.305 of 2025, likewise the appellant is directed to pay an amount of Rs.20,94,357/- with the GPCB.

144. In appeal No.306 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,79,416/- with the GPCB.

145. In appeal No.307 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,05,694/- with the GPCB.

146. In appeal No.308 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,22,242/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 106 of 175

147. In appeal No.309 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,43,630/- with the GPCB.

148. In appeal No.311 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,80,288/- with the GPCB.

149. In appeal No.312 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,59,615/- with the GPCB.

150. In appeal No.313 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,24,038/- with the GPCB.

151. In appeal No.314 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,81,138/- with the GPCB.

152. In appeal No.315 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,19,252/- with the GPCB.

153. In appeal No.316 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,89,862/- with the GPCB.

154. In appeal No.317 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,72,296/- with the GPCB.

155. In appeal No.320 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,39,638/- with the GPCB.

156. In appeal No.321 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,56,189/- with the GPCB.

157. In appeal No.322 of 2025, likewise the appellant is directed to pay an amount of Rs. 24,01,218/- with the GPCB.

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158. In appeal No.323 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,16,285/- with the GPCB.

159. In appeal No.324 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,78,903/- with the GPCB.

160. In appeal No.325 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,18,422/- with the GPCB.

161. In appeal No.326 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,50,285/- with the GPCB.

162. In appeal No.327 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,65,966/- with the GPCB.

163. In appeal No.328 of 2025, likewise the appellant is directed to pay an amount of Rs. 29,98,892/- with the GPCB.

164. In appeal No.329 of 2025, likewise the appellant is directed to pay an amount of Rs. 5,68,948/- with the GPCB.

165. In appeal No.330 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,19,252/- with the GPCB.

166. In appeal No.331 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,77,142/- with the GPCB.

167. In appeal No.332 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,41,606/- with the GPCB.

168. In appeal No.333 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,34,677/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 108 of 175

169. In appeal No.334 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,41,580/- with the GPCB.

170. In appeal No.335 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,98,049/- with the GPCB.

171. In appeal No.336 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,17,752/- with the GPCB.

172. In appeal No.338 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,08,141/- with the GPCB.

173. In appeal No.339 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,10,840/- with the GPCB.

174. In appeal No.340 of 2025, likewise the appellant is directed to pay an amount of Rs. 2,74,662/- with the GPCB.

175. In appeal No.341 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,89,420/- with the GPCB.

176. In appeal No.342 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,93,510/- with the GPCB.

177. In appeal No.343 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,49,377/- with the GPCB.

178. In appeal No.344 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,45,086/- with the GPCB.

179. In appeal No.345 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,85,411/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 109 of 175

180. In appeal No.346 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,83,127/- with the GPCB.

181. In appeal No.347 of 2025, likewise the appellant is directed to pay an amount of Rs. 26,64,259/- with the GPCB.

182. In appeal No.348 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,93,700/- with the GPCB.

183. In appeal No.349 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,63,972/- with the GPCB.

184. In appeal No.350 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,25,350/- with the GPCB.

185. In appeal No.352 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,13,943/- with the GPCB.

186. In appeal No.353 of 2025, likewise the appellant is directed to pay an amount of Rs. 2,93,424/- with the GPCB.

187. In appeal No.354 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,75,761/- with the GPCB.

188. In appeal No.355 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,70,910/- with the GPCB.

189. In appeal No.356 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,64,335/- with the GPCB.

190. In appeal No.357 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,39,246/- with the GPCB.

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191. In appeal No.358 of 2025, likewise the appellant is directed to pay an amount of Rs. 28,24,434/- with the GPCB.

192. In appeal No.359 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,40,826/- with the GPCB.

193. In appeal No.360 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,85,121/- with the GPCB.

194. In appeal No.361 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,05,586/- with the GPCB.

195. In appeal No.362 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,15,913/- with the GPCB.

196. In appeal No.363 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,24,869/- with the GPCB.

197. In appeal No.364 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,03,804/- with the GPCB.

198. In appeal No.365 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,80,315/- with the GPCB.

199. In appeal No.366 of 2025, likewise the appellant is directed to pay an amount of Rs. 4,44,758/- with the GPCB.

200. In appeal No.367 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,14,009/- with the GPCB.

201. In appeal No.368 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,37,212/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 111 of 175

202. In appeal No.369 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,07,420/- with the GPCB.

203. In appeal No.370 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,41,331/- with the GPCB.

204. In appeal No.371 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,16,727/- with the GPCB.

205. In appeal No.372 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,16,556/- with the GPCB.

206. In appeal No.373 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,85,224/- with the GPCB.

207. In appeal No.374 of 2025, likewise the appellant is directed to pay an amount of Rs. 31,43,915/- with the GPCB.

208. In appeal No.375 of 2025, likewise the appellant is directed to pay an amount of Rs. 33,46,168/- with the GPCB.

209. In appeal No.376 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,45,105/- with the GPCB.

210. In appeal No.377 of 2025, likewise the appellant is directed to pay an amount of Rs. 23,25,025/- with the GPCB.

211. In appeal No.378 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,58,873/- with the GPCB.

212. In appeal No.379 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,45,105/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 112 of 175

213. In appeal No.380 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,90,965/- with the GPCB.

214. In appeal No.381 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,33,314/- with the GPCB.

215. In appeal No.382 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,64,907/- with the GPCB.

216. In appeal No.383 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,50,471/- with the GPCB.

217. In appeal No.384 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,71,244/- with the GPCB.

218. In appeal No.385 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,47,034/- with the GPCB.

219. In appeal No.386 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,32,058/- with the GPCB.

220. In appeal No.387 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,42,520/- with the GPCB.

221. In appeal No.388 of 2025, likewise the appellant is directed to pay an amount of Rs. 26,64,259/- with the GPCB.

222. In appeal No.389 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,86,783/- with the GPCB.

223. In appeal No.390 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,44,215/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 113 of 175

224. In appeal No.391 of 2025, likewise the appellant is directed to pay an amount of Rs. 5,33,733/- with the GPCB.

225. In appeal No.392 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,15,345/- with the GPCB.

226. In appeal No.393 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,76,929/- with the GPCB.

227. In appeal No.394 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,82,395/- with the GPCB.

228. In appeal No.395 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,72,492/- with the GPCB.

229. In appeal No.396 of 2025, likewise the appellant is directed to pay an amount of Rs. 4,96,618/- with the GPCB.

230. In appeal No.397 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,23,446/- with the GPCB.

231. In appeal No.398 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,70,910/- with the GPCB.

232. In appeal No.399 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,88,179/- with the GPCB.

233. In appeal No.400 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,17,632/- with the GPCB.

234. In appeal No.401 of 2025, likewise the appellant is directed to pay an amount of Rs. 38,12,821/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 114 of 175

235. In appeal No.402 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,23,446/- with the GPCB.

236. In appeal No.403 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,52,946/- with the GPCB.

237. In appeal No.404 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,40,345/- with the GPCB.

238. In appeal No.405 of 2025, likewise the appellant is directed to pay an amount of Rs. 3,22,142/- with the GPCB.

239. In appeal No.406 of 2025, likewise the appellant is directed to pay an amount of Rs.15,16,285/- with the GPCB.

240. In appeal No.407 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,22,486/- with the GPCB.

241. In appeal No.408 of 2025, likewise the appellant is directed to pay an amount of Rs.12,17,130/- with the GPCB.

242. In appeal No.409 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,08,180/- with the GPCB.

243. In appeal No.410 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,62,663/- with the GPCB.

244. In appeal No.411 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,33,145/- with the GPCB.

245. In appeal No.412 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,73,210/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 115 of 175

246. In appeal No.413 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,33,494/- with the GPCB.

247. In appeal No.414 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,25,593/- with the GPCB.

248. In appeal No.415 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,39,898/- with the GPCB.

249. In appeal No.416 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,86,702/- with the GPCB.

250. In appeal No.417 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,38,445/- with the GPCB.

251. In appeal No.418 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,96,722/- with the GPCB.

252. In appeal No.419 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,43,656/- with the GPCB.

253. In appeal No.420 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,02,680/- with the GPCB.

254. In appeal No.421 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,58,835/- with the GPCB.

255. In appeal No.422 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,44,419/- with the GPCB.

256. In appeal No.423 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,32,163/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 116 of 175

257. In appeal No.424 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,54,068/- with the GPCB.

258. In appeal No.425 of 2025, likewise the appellant is directed to pay an amount of Rs. 4,14,519/- with the GPCB.

259. In appeal No.427 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,18,178/- with the GPCB.

260. In appeal No.438 of 2025, likewise the appellant is directed to pay an amount of Rs. 40,12,346/- with the GPCB.

261. In appeal No.439 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,51,617/- with the GPCB.

262. In appeal No.440 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,22,106/- with the GPCB.

263. In appeal No.441 of 2025, likewise the appellant is directed to pay an amount of Rs. 34,98,731/- with the GPCB.

264. In appeal No.442 of 2025, likewise the appellant is directed to pay an amount of Rs. 24,86,878/- with the GPCB.

265. In appeal No.443 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,16,254/- with the GPCB.

266. In appeal No.444 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,85,683/- with the GPCB.

267. In appeal No.445 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,39,700/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 117 of 175

268. In appeal No.446 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,31,495/- with the GPCB.

269. In appeal No.447 of 2025, likewise the appellant is directed to pay an amount of Rs. 25,85,203/- with the GPCB.

270. In appeal No.448 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,93,536/- with the GPCB.

271. In appeal No.449 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,24,869/- with the GPCB.

272. In appeal No.450 of 2025, likewise the appellant is directed to pay an amount of Rs. 1,21,053/- with the GPCB.

273. In appeal No.451 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,99,904/- with the GPCB.

274. In appeal No.452 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,25,133/- with the GPCB.

275. In appeal No.453 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,14,065/- with the GPCB.

276. In appeal No.454 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,99,338/- with the GPCB.

277. In appeal No.455 of 2025, likewise the appellant is directed to pay an amount of Rs. 13,80,400/- with the GPCB.

278. In appeal No.456 of 2025, likewise the appellant is directed to pay an amount of Rs. 27,35,243/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 118 of 175

279. In appeal No.457 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,89,065/- with the GPCB.

280. In appeal No.461 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,22,534/- with the GPCB.

281. In appeal No.462 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,44,679/- with the GPCB.

282. In appeal No.463 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,01,495/- with the GPCB.

283. In appeal No.464 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,47,508/- with the GPCB.

284. In appeal No.465 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,48,058/- with the GPCB.

285. In appeal No.466 of 2025, likewise the appellant is directed to pay an amount of Rs. 31,91,227/- with the GPCB.

286. In appeal No.467 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,22,528/- with the GPCB.

287. In appeal No.468 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,10,648/- with the GPCB.

288. In appeal No.469 of 2025, likewise the appellant is directed to pay an amount of Rs. 24,35,458/- with the GPCB.

289. In appeal No.470 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,19,776/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 119 of 175

290. In appeal No.471 of 2025, likewise the appellant is directed to pay an amount of Rs. 6,16,773/- with the GPCB.

291. In appeal No.472 of 2025, likewise the appellant is directed to pay an amount of Rs. 29,12,390/- with the GPCB.

292. In appeal No.473 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,21,869/- with the GPCB.

293. In appeal No.474 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,32,815/- with the GPCB.

294. In appeal No.475 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,52,626/- with the GPCB.

295. In appeal No.476 of 2025, likewise the appellant is directed to pay an amount of Rs. 17,24,655/- with the GPCB.

296. In appeal No.477 of 2025, likewise the appellant is directed to pay an amount of Rs. 46,97,725/- with the GPCB.

297. In appeal No.478 of 2025, likewise the appellant is directed to pay an amount of Rs. 20,14,878/- with the GPCB.

298. In appeal No.479 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,46,534/- with the GPCB.

299. In appeal No.480 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,62,333/- with the GPCB.

300. In appeal No.481 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,24,088/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 120 of 175

301. In appeal No.482 of 2025, likewise the appellant is directed to pay an amount of Rs. 25,13,259/- with the GPCB.

302. In appeal No.483 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,19,252/- with the GPCB.

303. In appeal No.484 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,17,845/- with the GPCB.

304. In appeal No.485 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,78,326/- with the GPCB.

305. In appeal No.492 of 2025, likewise the appellant is directed to pay an amount of Rs. 26,16,939/- with the GPCB.

306. In appeal No.493 of 2025, likewise the appellant is directed to pay an amount of Rs. 2,18,508/- with the GPCB.

307. In appeal No.494 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,59,283/- with the GPCB.

308. In appeal No.495 of 2025, likewise the appellant is directed to pay an amount of Rs. 26,64,087/- with the GPCB.

309. In appeal No.496 of 2025, likewise the appellant is directed to pay an amount of Rs. 28,41,930/- with the GPCB.

310. In appeal No.497 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,38,805/- with the GPCB.

311. In appeal No.498 of 2025, likewise the appellant is directed to pay an amount of Rs. 25,24,499/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 121 of 175

312. In appeal No.499 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,62,893/- with the GPCB.

313. In appeal No.500 of 2025, likewise the appellant is directed to pay an amount of Rs. 11,59,082/- with the GPCB.

314. In appeal No.501 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,53,015/- with the GPCB.

315. In appeal No.502 of 2025, likewise the appellant is directed to pay an amount of Rs. 14,06,486/- with the GPCB.

316. In appeal No.505 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,72,824/- with the GPCB.

317. In appeal No.506 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,07,034/- with the GPCB.

318. In appeal No.507 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,70,783/- with the GPCB.

319. In appeal No.508 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,40,345/- with the GPCB.

320. In appeal No.509 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,49,235/- with the GPCB.

321. In appeal No.510 of 2025, likewise the appellant is directed to pay an amount of Rs. 12,33,740/- with the GPCB.

322. In appeal No.513 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,68,943/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 122 of 175

323. In appeal No.514 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,62,708/- with the GPCB.

324. In appeal No.515 of 2025, likewise the appellant is directed to pay an amount of Rs. 27,20,814/- with the GPCB.

325. In appeal No.527 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,49,762/- with the GPCB.

326. In appeal No.533 of 2025, likewise the appellant is directed to pay an amount of Rs. 19,35,350/- with the GPCB.

327. In appeal No.537 of 2025, likewise the appellant is directed to pay an amount of Rs. 16,03,700/- with the GPCB.

328. In appeal No.540 of 2025, likewise the appellant is directed to pay an amount of Rs. 22,62,425/- with the GPCB.

329. In appeal No.541 of 2025, likewise the appellant is directed to pay an amount of Rs. 8,69,347/- with the GPCB.

330. In appeal No.543 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,44,215/- with the GPCB.

331. In appeal No.544 of 2025, likewise the appellant is directed to pay an amount of Rs. 18,35,742/- with the GPCB.

332. In appeal No.546 of 2025, likewise the appellant is directed to pay an amount of Rs. 21,55,836/- with the GPCB.

333. In appeal No.549 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,43,705/- with the GPCB.

APPEAL NO.160 OF 2025 (WZ) Page 123 of 175

334. In appeal No.550 of 2025, likewise the appellant is directed to pay an amount of Rs. 15,41,771/- with the GPCB.

335. In appeal No.551 of 2025, likewise the appellant is directed to pay an amount of Rs. 7,82,725/- with the GPCB.

336. In appeal No.552 of 2025, likewise the appellant is directed to pay an amount of Rs. 10,21,495/- with the GPCB.

337. In appeal No.562 of 2025, likewise the appellant is directed to pay an amount of Rs. 9,68,127/- with the GPCB.

338. The submissions in the body of memo of appeal are as follows:-

(i) Original Application No.21 of 2015 (WZ) was filed before this Tribunal seeking closure of all coal based gasifiers used by industries in and around town of Morbi and ensure compliance in the terms of CC&A issued by GPCB and directions issued by CPCB dated 21.06.2014;

(ii) The said Original Application was disposed of by order dated 08.09.2015 setting up a three members committee of representatives of CPCB, GPCB and HoD Environment Engineering Department of MS University, Baroda. The said Committee was directed to; (i) evolve the parameters and standards for the purpose of coal gasifiers; (ii) requirement of particular quality of fuel as per the capacity of production by industry; (iii) evolve mechanism to monitor the implementation of standards. It was further directed that only industries having consent from GPCB for coal gasifiers can operate in strict compliance of the conditions therein. Thus, no order APPEAL NO.160 OF 2025 (WZ) Page 124 of 175 prohibiting the use of coal gasifiers, was passed in that Original Application;

(iii) Against the said order of this Tribunal dated 08.09.2015, the applicant filed Civil Appeal No.584 of 2016 before the Hon‟ble Supreme Court. In the meantime, the Joint Committee filed its report and the Hon‟ble Supreme Court disposed of Civil Appeal on 16.01.2017, granting liberty to the appellant before the Court to approach the Tribunal. Thus, no order against the use of gasifiers was passed even by the Hon‟ble Supreme Court;

(iv) The appellant obtained CTE for coal gasifier from the respondent on 22.11.2018 and pursuant to the CTE, the Coal gasifier was established legally and validly as per law;

(v) The appellant operated the gasifier in compliance with law after approval of the permissions. The CTO was granted on 22.11.2018;

(vi) In the meantime, Original Application Nos.20 of 2017 (WZ) and 42 of 2017 (WZ) were filed before this Tribunal on the basis of the report of three member committee. On 24.01.2017 this Tribunal issued notices in the OA, constituted a committee of Senior Scientists of CPCB, GPCB and NEERI, to carry out investigation of all industries in Morbi and Wankaner and submit an Environment Status Report covering all aspects of environment. This direction was not limited to the ceramic manufacturers only but covered all kinds of industries in the said regions. The appellant and other similar APPEAL NO.160 OF 2025 (WZ) Page 125 of 175 owners were not made party to the said OAs and no notices were issued to them;

(vii) The Joint Committee submitted its report on February, 2018.

While preparing the report and allegedly conducting site inspection, Joint Committee neither informed the appellant or other industry owners nor their site was visited by the Joint Committee. The Joint Committee report was not as per the order of this Tribunal dated 24.01.2017, which directed to submit Environment Status Report covering all aspects of environment, and only status report in respect of Ceramics/tiles manufactures was submitted;

(viii) The Tribunal relied upon the findings of the Joint Committee without issuing notices to the concerned units or granting opportunity to file objections to the same. On the same very date, the said OAs were disposed of with direction that coal gasifiers are not viable and hence ceramic industries can only be permitted to operate, if they adopt PNG. In Para 25 it was directed to close down all the coal gasifiers unless they convert to PNG. It was further directed to GPCB-Respondent to take steps for prosecution of industries which operated in violation of law and to recover compensation for damage to environment. The exercise of assessment of the amount of environmental compensation to be recovered was delegated to a committee of representatives of GPCB, CPCB and NEERI formed along with an Oversight Committee headed by Hon‟ble Justice BC Patel to oversee the execution of order of GPCB. It is submitted that the order did not direct to penalize or APPEAL NO.160 OF 2025 (WZ) Page 126 of 175 recover compensation from units which did not operate in violation of law. The extract of the order of this Tribunal is also quoted in para 4.8 of the memo of appeal;

(ix) The appellant and other similar persons, immediately on having come to know about the order of the Tribunal dated 06.03.2019, as informed by the respondent by directions and public notices issued, closed down all the coal gasifiers. They did not operate its coal gasfiers from the date of the order of the NGT and subsequently even dismantled it and sold the scrap;

(x) The Joint Committee overreaching its authority, acted like executing authority because instead of making assessment of compensation for damage to the environment by the units which operated coal gasifiers in violation of law, the Joint Committee sub-delegated its job of assessment of environment damages to CSIR-NEERI, IIPH Gandhinagar and CSIR AMPRI acting illegally and beyond the authority. Without any direction to levy or assess any interim compensation the Joint Committee relied on Order of this Tribunal dated 19.02.2019 in Original Application No.593 of 2017 relating to STP/ETP and recommended for recovery of Rs.5,000/- per day from the date of possession of the Coal gasifier. The Joint Committee went to the extent of directing that all polluting units with or without gasifiers will be liable for compensation. The direction of the Tribunal to the Joint Committee was only limited to assessment of the environmental damage. It was the GPCB which was directed to levy and recover compensation from APPEAL NO.160 OF 2025 (WZ) Page 127 of 175 violating units. Therefore, the Joint Committee exceeded its authority. A true copy of the impugned interim report of the Joint Committee dated 12.04.2019 is annexed as Annexure- A4;

(xi) The Joint Committee did not grant any opportunity of hearing to the appellants. The inspection, as alleged, was not carried out in the presence of appellant, nor the unit of the appellant was inspected ever. It is also denied that the photographs of wastewater and ceramic waste are of appellant‟s unit or of area around the appellant‟s unit. The entire report dated 12.04.2019 was prepared in absence of the industries and even the copy of the said report was never served upon the appellant;

(xii) Following the recommendation of the Joint Committee, on 11.09.2019, without any Show Cause Notice or any opportunity of hearing, the respondent issued directions under Section 33A of Water Act and under Section 31-A of Air Act to the appellant imposing interim environment damage compensation @Rs.5,000/- per day from the date of installation/CTE. A true copy of the impugned direction is annexed as Annexure A-3;

(xiii) The appellant submitted an objection to the GPCB-

Respondent against the directions dated 11.09.2019 denying any violation and stating that it was operating in strict compliance of the terms of CTO granted by the GPCB and it APPEAL NO.160 OF 2025 (WZ) Page 128 of 175 was further stated that the appellant had zero liquid discharge technology;

(xiv) The Respondent-GPCB rejected the objection/reply by the appellant on 11.12.2019 on the ground that interim environmental compensation was imposed in terms of this Tribunal‟s Order dated 06.03.2019 and the report dated 11.04.2019;

(xv) Against the direction of the Respondent dated 11.09.2019, the appellant and other similarly placed persons filed a bunch of writ petitions before the Hon‟ble High Court challenging directions under Sections 31A and 33A of Air and Water Act. In the said bunch of writ petitions, the Hon‟ble High Court allowed the parties to deposit 25% of the interim compensation as determined till the final determination of the environmental compensation and posted the matter for hearing after the submission of final report;

(xvi) After the three institutes, which were sub-delegated by the Joint Committee to assess the environment damages compensation, submitted its report to the Joint Committee. The Joint Committee along-with the Chairman, Oversight Committee prepared a final report on 20.12.2024. As per the final report the environmental damage was assessed as Rs.122.05 crores and the same was proposed to be Equitably Distributed among all the ceramic industries having coal gasifiers. No copy of the report of the three institutes was ever APPEAL NO.160 OF 2025 (WZ) Page 129 of 175 provided to the appellant or other similarly placed persons to file objection or challenge it;

(xvii) Even the final report went beyond the scope of the order of this Tribunal dated 06.03.2019. The Joint Committee and the Chairman, Oversight Committee on their own jointly came out with a random formula of "Equitable Distribution" and calculated the amount of environmental damage compensation liable to be paid by each individual unit, out of the total Rs.122.05 crore. No objection or reply was called for from the appellant against the assessed amount, nor regarding the inclusion of name of 606 units of its own volition. The entire final report was prepared in total secrecy, in violation of principle of natural justice. The calculation of environmental damage, which has been done from the date of CTE, as the date of possession of coal gasifier was not available, is incorrect. The final report of the Oversight Committee dated 20.12.2024 is annexed as Annexure A-2; (xviii) The final report was also brought on record before the Hon‟ble High Court in the Writ Petitions. However, the Hon‟ble High Court declined to go into the merits of the matter holding that parties may raise the issue before this Tribunal having alternative remedy;

(xix) Relying on the assessment of the individual unit on the basis of the alleged "equitable distribution", the Respondent-GPCB without applying its mind, acting as a post office, issued impugned Directions dated 01.05.2025 under Section 33A of APPEAL NO.160 OF 2025 (WZ) Page 130 of 175 Water Act and 31A of the Air Act to the appellant to deposit the final amount of Environment Damage Compensation, deducting the interim compensation deposited. No Show Cause Notice was served; no opportunity of hearing was granted; no objection was allowed to be made to the quantum or methodology of assessment. Hence, the impugned orders suffer from the vice of natural justice, copy of the said order is annexed as Annexure A-1;

339. Therefore, it is mentioned that the impugned directions dated 01.05.2025, Joint Committee Report dated 12.04.2019, directions dated 11.09.2019 and final report of the Oversight Committee dated 20.12.2024, being illegal and contrary to law as well contrary to the directions of the Tribunal dated 06.03.2019 need, to be set aside.

340. Though similar grounds are taken in all above-mentioned appeals but for the sake of convenience we are taking grounds from the lead appeal which are as follows:-

(i) The impugned direction dated 01.05.2025 is issued without any Show Cause Notice and without affording any opportunity of hearing;

(ii) The penalty as imposed by impugned directions dated 01.05.2025 has not been determined by the Respondent-GPCB considering the violations and environmental damage by the appellant units;

APPEAL NO.160 OF 2025 (WZ) Page 131 of 175

(iii) The penalty is imposed from the date of possession of the coal gasifier/CTE which is illegal and contrary to the directions of the Tribunal;

(iv) The very concept of „polluter pays‟ and the liability of environment damage cannot be fastened upon the appellant from the date of possession of the coal gasifier/CTE unless the Respondent-GPCB can fix responsibility of the appellant to have operated the coal gasifier prior to obtaining CTO or that the same was established without CTE;

(v) The Respondent-GPCB cannot exercise powers under the respective sections unless there is any violation of CTE or CTO;

(vi) The Hon‟ble High Court of Judicature at Allahabad, Lucknow Bench, in Writ Petition No.8804 of 2023, M/s Suraj Builders Vs. State of U.P. decided on 03.10.2024, as well as in Writ Petition No.5559 of 2022, M/s Express Builders and Promoters Pvt. Ltd. Vs. State of U.P. decided on 05.08.2024, has held that there is no power to impose the Environmental Damage Compensation (EDC) under the Air and Water Act;

(vii) The electricity and fuel chart would indicate that the appellant did not operate its coal gasifiers since the date of the order of the NGT. Even for the period prior to CTO, there was no use of the coal for gasifier;

(viii) The impugned Joint Committee Report dated 12.04.2019 is illegal and beyond the scope of the order of this Tribunal. Joint APPEAL NO.160 OF 2025 (WZ) Page 132 of 175 Committee acted like executing authority and instead of making the assessment itself, sub-delegated the assessment of EC to CSIR-NEERI, IIPH Gandhinagar and CSIR AMPRI, which was not permissible;

(ix) The impugned Joint Committee Report dated 12.04.2019 recommended for interim compensation of Rs.5,000/- per day from the date of possession of coal gasifier/CTE, on its own. The Tribunal did not direct for such interim assessment. Moreover, the Joint Committee did not make any assessment even before making any recommendation for interim compensation but followed a judgement of the Tribunal in OA No.593 of 2017 relating to STP/ETP;

(x) The Joint Committee Report further committed illegality by modifying the order of the Tribunal dated 06.03.2019 by directing that all polluting units with or without gasifiers will be liable for compensation. The direction of the Tribunal to the Joint Committee was only limited to assessment of environmental damage. Fixing of responsibility of violating units and imposing penalty was not directed to the Joint Committee but to the GPCB only;

(xi) It is now a settled principle of law that the power to impose EDC is provided under Section 15 of the NGT Act and the same is an adjudicatory function. The power of the Tribunal cannot be abdicated by Tribunal and delegated to committees. Thus, the assessment of the environmental damages by the Joint Committee being not adjudicated by this Tribunal would APPEAL NO.160 OF 2025 (WZ) Page 133 of 175 not be final and cannot be recovered. Reliance is placed upon the judgement of the Hon‟ble Supreme Court delivered in Kantha Vibhag Yuva Koli Samaj Parivartan Trust and Others Vs. State of Gujarat and Others, (2022) 13 SCC 401, wherein the following is held:-

"16. Section 15 empowers the NGT to award compensation to the victims of pollution and for environmental damage, to provide for restitution of property which has been damaged and for the restitution of the environment. The NGT cannot abdicate its jurisdiction by entrusting these core adjudicatory functions to administrative expert committees. Expert committees may be appointed to assist the NGT in the performance of its task and as an adjunct to its fact- finding role. But adjudication under the statute is entrusted to the NGT and cannot be delegated to administrative authorities. Adjudicatory functions assigned to courts and tribunals cannot be hived off to administrative committees. ----------------"

341. The Respondent-GPCB has submitted its reply dated 4th November, 2025, wherein denying all the allegations, it is submitted that the present proceedings are with regard to the pollution caused on account of operation of ceramic, silicate and frit industries located in the Morbi Town of State of Gujarat. The matter came up for hearing before the Principal Bench of the National Green Tribunal (NGT) in Original Application No.20 of 2017 and other allied matters, wherein vide order dated 06.03.2019 this Tribunal directed the Respondent to close all coal gasifier industries and units operating with the help of coal gasifier, without prejudice to such units switching over to non-coal gasifier or PNG. APPEAL NO.160 OF 2025 (WZ) Page 134 of 175

342. Further, it is submitted that the Respondent was directed to take immediate steps for prosecution of industries that operated in violation of law and also to recover the compensation for causing damage to the environment and public health. The amount of compensation was directed to be assessed by the representatives of CPCB (Central Pollution Control Board), GPCB (Gujarat Pollution Control Board) and NEERI (National Environmental Engineering Research Institute) and report was to be submitted within a period of one month.

343. Further, it is submitted that this Tribunal constituted an Oversight Committee to be headed by Hon‟ble Mr. Justice B.C. Patel. The relevant part of the order dated 06.03.2019, are quoted herein below:-

"25. Accordingly, we allow the applications and direct the GPCB to close all coal gasifiers industries and units operating with the help of coal gasifiers without prejudice to such units switching over to non-coal gasifiers or PNG or technology consistent with the above report. The GPCB must initiate immediate steps for prosecution of the industries which have operated in violation of law and recover compensation for causing damage to the environment and public health. This amount may be assessed by a Committee with representatives of CPCB, GPCB and NEERI. The CPCB will be the nodal agency for coordination and compliance. The Committee may suggest restoration plan.

26. The Committee may give its report within one month by e- mail atngt.filinggmail.com.

27. The Committee may take into account the cost of reversing the damage caused and also the amount to be APPEAL NO.160 OF 2025 (WZ) Page 135 of 175 recovered which will operate as deterrent and render any polluting activity non-profitable.

28. To oversee the execution of this order by the GPCB, we appoint an Oversight Committee headed by Justice B.C. Patel, former Chief Justice of Delhi High Court and former Judge of Gujarat High Court who is already heading an Oversight Committee constituted by this Tribunal vide order dated 16.01.2019 in O.A. 606/2018. He will also be assisted by a representative of CPCB. The GPCB will provide all logistics to justice Patel. Any person concerned with execution of this order will be at liberty to represent to the said Oversight Committee."

Copy of the order dated 06.03.2019 is annexed as Annexure-A.

344. Further, it is submitted that in terms of the order dated 06.03.2019, the three Member Committee of the representatives of CPCB, GPCB and NEERI conducted inspection and survey of nearly 952 industries located in Morbi Town during the period 13.03.2019 to 31.03.2019. After that the said committee made following recommendations through Committee‟s Report dated 16.04.2019 :-

(i) "Recovery of interim compensation be done @Rs.5,000/- per day to be multiplied with the number of years the gasifier was in possession/operation. The said compensation was based on an earlier order dated 19.02.2019 passed by this Tribunal in Original Application No.593 of 2017;

(ii) The Committee recommended that the assessment of damage to public health be carried out by the Indian Institute of Public Health (IIPH), Gandhinagar, the possibility of recycle/reuse of APPEAL NO.160 OF 2025 (WZ) Page 136 of 175 solid waste be explored by Advanced Materials and Processes Research Institute (AMPRI) and the water, air, land environment damage assessment, cost of damage and assertion and tree planation design work be conducted by the National Environmental Engineering Research Institute (NEERI);"

345. The relevant recommendations of the three Member Committee as contained in Para 7 of the report dated 16.04.2019 are reproduced as under:-

1) "Committee opined that components of the gasifier system are to be dismantled instead of disconnections so as to avoid any possibility of reconnecting the pipelines/feeding assembly lines and restarting the operation of gasifier in an illegal manner. Components particularly the vertical vessel like primary and secondary condenser, ESP and filter media of the gasifier system should be dismantled.

2) Under short term plan, wastes accumulated in the gasifier premises and wastewater in the abandoned mines and natural depressions should be pumped out and sent to appropriate CHW-TSDF for final treatment & disposal.

Once the wastewater is pumped out, the soil / sludge should be dredged/ scrapped and disposed in the CHW- TSDF on top priority. Both these activities should be carried out by Morbi Ceramic Association/Gasifiers-Ceramic Industries under supervision of GPCB. This should be implemented immediately to avoid spread of pollution before the coming monsoon season. The list of some such APPEAL NO.160 OF 2025 (WZ) Page 137 of 175 sites is provided in Annexure1. Since this waste disposal cannot be attributed to particular responsible unit(s), it should be a collective responsibility of all ceramic industries having gasifier units (568) of the area. The gasifiers are installed in the ceramic industries at different time periods ranging from few months to few years before hence, in order to calculate number of days of violations, it would be appropriate to calculate the number of days of violation for each unit based or date of commissioning of gasifier.

It is proposed to recover compensation of Rs.5000/- per day on interim basis for operation of one gasifier, which would come to Rs. 18,25,00/- per year, for number of year the gasifier is in possession/operation, GPCB should recover the interim compensation from all units having gasifier(s) as above based on information available with them about gasifiers. The compensation is based para 6 of Hon'ble NGT order Dt. February 19, 2019 in OA No. 593/2017 (WP Civil No. 375/2012, Paryavaran Suraksha Samiti & Anr Vs. Union of India & Ors).

3) The committee was assigned to assess the compensation for causing damage to the environment and public health. The assessment requires quantification of waste & wastewater, its removal from sites, its disposal in proper way and sites restoration and cost associated with each component which requires use of different scientific tools and techniques of measurement. Such complete long term APPEAL NO.160 OF 2025 (WZ) Page 138 of 175 site restoration and compensation for damage would require study by any agency having experience in detailed field investigation of different environmental components using sophisticated, modern tools. Therefore, it is recommended to carry out such long term study by expert Institute like CSIR-NEERI, Nagpur in time bound project mode.

4) Assessment of damage to Public Health, can be carried out in project mode by institute like Indian Institute of Public Health (IIPH), Gandhinagar.

5) The possibility of use of solid waste (broken tile, polished dust /slurry, sanitary ware etc.) in building or road construction material can be explored. Research Institutes like Advanced Materials and Processes Research Institute (CSIR-AMPRI), Bhopal can be approached for identifying possible use of such inert ceramic waste material. Advanced radiation shielding and cement free concrete group of CSIR-AMPRI, Bhopal has successfully demonstrated the use of such waste in road making and building materials.

6) These Institutes as given below should be approached for submitting project proposal in the respective field. Cost for carrying out such study should be borne from interim compensation recovered under short term plan by GPCB. a. Water, air land environment damage assessment, cost of damage & rest( It-ion, and tree plantation design work from CSIR-NEERI, Nagpur.

APPEAL NO.160 OF 2025 (WZ) Page 139 of 175 b. Public health damage assessment study by Indian Institute of Public Health Gandhinagar.

c. Recycle / reuse of solid waste (broken tiles, sanitary-ware) by CSIR-AMPRI, Bhopit !."

346. It is further submitted that in compliance with the recommendations of the Three Member Committee the Respondent-GPCB issued the following directions on 11.07.2019 under Section 33A of the Water Act, 1974 to the Morbi Ceramic Association:

a) Direct your member industries to dispose industrial wastewater bound into closed gasifier in environmental sound manner through Morbi Ceramic association. For this purpose, One time permission already been issued to Morbi-Dhuva Glaze Tiles association (Intermediate Storage centre) vide our office letter No. GPCB/CCA/MOR-

1554/ID-17685/511481 dated 27/06/2019.

b) T o p u m p o u t & d i s p o s e i n d u s t r i a l Was te wate r Environmentally Sound manner from identified & listed sites in the report committed (As per Annexure 1 of the committee report which is attached herewith as Annexure-B).

APPEAL NO.160 OF 2025 (WZ) Page 140 of 175

c) Once the wastewater is pumped out as per (b) above, soil/sludge should be dredge/scrapped & disposed to TSDF on top priority.

d) Solid waste ceramic process (polished waste, broken tiles, sanitary waste, abrust dust, spray dryer HAG ash etc.) lying at various places in different industrial pockets of Morbi-Wankaner area should be shifted to designated sites allocated for this purpose by authority."

347. Thereafter, the directions for payment of interim Environment Damage Compensation was issued to 606 units located in Morbi Town that were using coal gasifier on 11-12.09.2019. Legal notices were also issued to all the identified 606 units on 11.12.2019 and they were once again called upon to make the payment of interim environment damage compensation granted @Rs.5,000/- per day.

348. A group of petitions came to be filed before the Hon‟ble High Court of Gujarat being Special Civil Application No.2664 of 2020 and other allied matters challenging the order dated 11.09.2019 as well as subsequent order dated 11.12.2019. The Hon‟ble High Court of Gujarat vide order dated 30.01.2020 directed the respondents not to take any coercive steps pursuant to the impugned legal notices/orders. A copy of the order dated 30.01.2020 is annexed as Annexure-C. APPEAL NO.160 OF 2025 (WZ) Page 141 of 175

349. The above captioned matters were subsequently taken up for hearing and in this regard, the Hon‟ble High Court of Gujarat vide order dated 06.08.2021 observed that each and every unit located in Morbi is responsible for causing environmental damage. The relevant Para 21 & 22 of the said order is quoted herein below:-

"21. We are not impressed by the submission canvassed on behalf of the writ applicants that they were not given any opportunity of hearing before determining the interim environment damage compensation. As noted above, each and every unit at Morbi is responsible for causing environmental damage. We are informed that the State Government has to recover around Rs.500/- Crore from the polluters to undertake the necessary remedial measures. We are of the view that the writ applicants are liable to pay the interim environment damage compensation. This payment shall be subject to the final report of the three institutes referred to above that may come on record in future. We take this opportunity to request (i) NEERI (ii) The Indian Institute of Public Health and (iii) AMPRI to expedite the study so that further steps can be taken in that direction.

22. We are of the view that the three institutes referred to above, may take some more time before the entire study is completed and an appropriate report is filed. In such circumstances, we should direct the writ applicants to deposit 25% of the amount stipulated in each of the notices towards the interim environment damage compensation. The Gujarat Pollution Control Board shall proceed to recover 25% of the amount as stated in the individual notices issued to the writ applicants towards the interim APPEAL NO.160 OF 2025 (WZ) Page 142 of 175 environment damage compensation. Let this exercise be undertaken at the earliest."

350. Further, it is submitted that the appellant and other similarly situated units challenged the order dated 06.08.2021 passed by the Hon‟ble High Court of Gujarat before the Hon‟ble Apex Court by filing Special Leave to Appeal Civil No.16667 of 2021 with SLP(C) No.16640/2021(III). The Hon‟ble Apex Court vide order dated 29.10.2021 categorically observed that in view of the recommendations made by the Committee stating that there is a need for immediate action for site remediation for short term plan, the Hon‟ble High Court has observed depositing of only 25% of the amount stipulated in the notices. The Hon‟ble Apex Court also observed that the petitions/appellants can raise their objections before the Hon‟ble High Court. The Hon‟ble Apex Court was further pleased to observe that they did not find any good reason to interfere with the observations made by the Hon‟ble High Court and accordingly the entire bunch of Special Leave Petitions were dismissed by the Hon‟ble Apex Court vide order dated 29.10.2021. A copy of the said order is annexed as Annexure-E.

351. Further, it is submitted that the Respondent-GPCB issued final notices to the appellants on 11.04.2022 as well as on 01.08.2024. In the said notices, the respondent after narrating the history of the litigation called upon the appellant to deposit 25% within 10 days from the issuance of the notice of the Interim EDC in terms of the order dated 06.08.2021 passed by the Hon‟ble High Court of Gujarat. It was also stipulated therein that in case of default of payment, appropriate coercive steps would be APPEAL NO.160 OF 2025 (WZ) Page 143 of 175 initiated against them. The said demand of 25% of the amount of EDC was challenged before the Hon‟ble High Court.

352. The Hon‟ble High Court of Gujarat finally heard the matter on 08.01.2025. During the course of hearing the respondent-GPCB informed the Hon‟ble High Court of Gujarat that the three expert bodies viz. NEERI, IIPH and AMPRI had submitted their report as per the directions issued by the NGT. Accordingly, the Hon‟ble High Court was pleased to dispose of the group of petitions by passing a detailed order permitting the appellants to raise all the contentions before this Tribunal and disposed of the petitions.

353. It was apprised to the Hon‟ble High Court of Gujarat during the course of hearing that the reports of the three expert bodies were placed before the Oversight Committee headed by Hon‟ble Mr. Justice B.C. Patel, thereafter, the reports were scrutinized by all the three expert bodies as recorded in the Executive Summary. The relevant part of which is reproduced herein below:-

"Methodology of distribution of Compensation:

The committee had a detailed discussion about the distribution of the damage compensation under the Chairmanship of Oversight Committee headed by Justice B.C. Patel, former Chief Justice of Delhi High Court and former Judge of Gujarat High Court. Further, committee also referred to Para 18 of the Hon'ble NGT order dt. 06.03.2019 where Chapter 6 of the report of February 2018 that represents the conclusions and the recommendations for the study has been referred along APPEAL NO.160 OF 2025 (WZ) Page 144 of 175 with Para 19 to consider industries as a non-compliant industry. Point number 6.3 of the same is as follows: 6.3 Industrial visits and compliance aspects:

Ease of handling waste leads to its categorization based on physical state i.e. solid, liquid and gaseous. At Morbi, ceramic industries are generating and discharging waste in all the three states. Solid waste are visible and can be managed if space for its disposal is provided and the existing solid waste management rules are followed. Coal tar generated in gasifier is illegally used in combustion activity thereby causing air pollution as in the entire Morbi industrial area. While using coal tar in combustion, air pollution control device are not installed, thereby releasing pollutant in the atmosphere. There are several emission points like, spray drier, kiln emission, evaporator emission etc. Therefore, the issue of air pollution in Morbi is very serious and alarming. Liquid waste i.e. mostly condensate wastewater from gasifier and polishing waste from vitrified tiles are not disposed after treatment. In fact the condensate wastewater from gasifier cannot be treated economically and therefore the technology of gasifier needs to be upgraded so as not to generate wastewater and tar. Previous committee (expert committee -2014) has suggested some modifications in the existing coal gasifiers including recycling the condensate wastewater through evaporator to achieve zero liquid discharge. Accordingly, GPCB provided amended CCA for such gasifiers, which is presently termed APPEAL NO.160 OF 2025 (WZ) Page 145 of 175 as Type E' gasifier. Another committee (NGT 2015), recommended for excess wastewater (after evaporation) to be incinerated which is part of notification published by GPCB in August 2017, but till date the industries are not sending excess wastewater to any common incineration facility for disposal of wastewater and common incineration facility not developed. However, it is found that such measures do not solve the wastewater problem and therefore this committee recommends to overrule any such provision of wastewater recycling in the moving bed coal gasifier (up-draft existing gasifiers) and incineration of excess wastewater.

In total, 432 industries visited, 411 industries were found to have coal gasifier and the remaining 21 were using PNG for operating the ceramic industry. There are 384 Type 'B' gasifiers visited, 69 gasifiers are without CCA & therefore illegal and 315 with valid CCA. Out of 384 type 'B' gasifier, 130 gasifiers were not operational and 254 gasifiers were operational where 2 does not have evaporator installed, 96 were not operating evaporator, and 85 were releasing steam of evaporator in to the atmosphere (more than 50 % operational evaporator). There are 73 type 'B' gasifiers that have provision/practicing direct scrubbing of raw synthetic gas by addition of water pipe line/recirculation line. There are 133 gasifiers that have contaminated cooling water and 32 gasifiers were found to be discharging wastewater APPEAL NO.160 OF 2025 (WZ) Page 146 of 175 inside/outside the premises. All these actions make them non-compliant.

71 industries have exhibited recycling of condensate wastewater in the gasifier shell during the visit of committee members, however, it is not possible to continue such practice for long time due to reasons as elaborated in Chap-2. Therefore, the compliance condition stipulated by the GPCB based on the earlier committee's recommendations is not maintainable and should be cancelled. Regarding management of coal tar generated from coal gasifier, there is large gap between coal tar generation and its authorized use as fuel. A very large quantity of coal tar is illegally used as fuel. By & large, storage, handling & transportation of coal tar is not as per HWM Rules.

There are other difficulties /issues by the industries in handling present coal gasifiers like small scale operations, local suppliers /manufactures of gasifiers without proper Material of Construction (MoCs), without proper operational control, leakages of tar /wastewater, fugitive emissions /smell from open wastewater /tar tanks in the area, industries casual approach for operation of gasifiers, large number of industries /gasifiers in limited area concentrating pollution /safety risks, enforcement difficulties i.e. day to day check on illegal operations not possible with limited manpower and local interferences. APPEAL NO.160 OF 2025 (WZ) Page 147 of 175 Further, other non-compliances observed during industry visits which are elaborated in (chapter-5).

All type 'B' coal gasifiers should be shut down immediately and dismantled, irrespective of whether it is complying with the consent condition or not. The plant premises should be cleared of wastewater and tar, else it should be considered as violation.

The summary of industrial visits with observations is submitted to GPCB. Action should be initiated by GPCB on industries that are operating illegally in the Industrial area of Morbi as per orders (dated 24.07.2017 & 14.11.207) of Hon'ble NGT, Pune. Majority of gasifiers including almost all type-B gasifier with valid CCA visited by the teams and made observations/conclusions and further visits may not influence the observations/conclusion in any way as the issues related to type-B gasifiers are similar in nature. GPCB should further identify all such gasifiers (with CCA & without CCA) and shut them down.

Initiation by the gasifier operators on incineration of wastewater or its bio-chemical treatment should not be considered as a reason for permitting them to operate it further.

Most of the medium term measures (to be taken up by Ceramic Industries Association) mentioned in the Gujarat (2014) such as Spray dryer study (adequacy for spray dryers, suggestions on addition/alterations to meet norms APPEAL NO.160 OF 2025 (WZ) Page 148 of 175 etc.), implementation of suggested additions/alteration to APCD by member industries within three months, solid waste management, improvement of roads to improve the ambient air quality etc. by industry association(s) are yet to be fulfilled. As per the information provided by the GPCB, five industrial accidents reported in last two years related to gasifier and therefore safety aspects needs to be seriously considered by concerned department. Till clean technology gasifier demonstrated, available PNG may be used to avoid any environmental issues/damage which are being created due to mismanagement, illegal disposal of tar and wastewater generated from existing gasifiers.

New advance fluidized bed clean technology gasifiers that does not generate condensate wastewater and tar should be encouraged. Such gasifier should be approved for its material of fabrication, all temperature and pressure measuring gadgets, automated monitoring and control system by Directorate of Industrial Safety & Health (DISH) for authorized installation in Morbi."

Para 19 of the Hon'ble NGT order dt. 06.03.2019 has also been referred and reproduced hereunder:

Para 19:

Thus, as per the above expert study, type A, B, C, D and E coal gasifiers are not viable. If the ceramic industries are to be permitted, their option is to adopt Pipe Natural Gas (PNG). The final conclusion is as follows: APPEAL NO.160 OF 2025 (WZ) Page 149 of 175

"Even if condensate wastewater and coal tar is generated from gasifiers in small amount in Morbi

-- Wankaner Industrial cluster, its cumulative impact on the ecosystem is very severe as there are very large number of ceramic industries exists. Management and handling of wastewater and hazardous waste (coal tar) from all industries together exceeds the assimilative capacity of the region and therefore any gasifier generating condensate wastewater and coal tar should not be permitted. Instead of further experimenting with older moving coal bed gasifiers (currently existing in Morbi), advanced fluidized bad gasifier should be designed along with all pollution control device for meeting the clean energy demands in Morbi region.

Till a cleaner technology for synthetic gas generation is demonstrated, ceramic industries having gasifiers may opt for PNG. Natural gas grid /pipe connections are already established in area and most of industries are having connections."

The interim report (April 2019) of the committee also noted that "since this waste disposal cannot be attributed to particular responsible unit(s), it should be a collective responsibility of all ceramic industries having gasifier units (568 out of 952 industries visited during the period March 13-31, 2019) of the area. The gasifiers were installed in the APPEAL NO.160 OF 2025 (WZ) Page 150 of 175 ceramic industries for different time/periods ranging from few months to few years before hence; in order to calculate the number of days of violations, it would be appropriate to calculate the number of days of violation for each unit based on the date of commissioning of the gasifier".

Thus, the committee is of the opinion that such damage compensation shall be attributed to all 606 industrial units identified by the GPCB. It is evident that identified industries having coal gasifiers from which compensation is to be levied are categorized as small, medium, and large- scale industries based on their investment and therefore it appeared to committee not just to consider them at par when determining the levy of damage compensation. The financial capacity, operational scale, and impact by each category of industry may also differ significantly. To impose an equal levy on all industries would be inequitable, as it fails to account for these disparities. Therefore, a methodology for an equitable distribution of compensation, tailored to the specific size, capacity of the gasifier for which GPCB has a reliable data would help to ensure that the burden is shared fairly and justly accordingly.

Further, in light of the absence of concrete, readily available data/evidences on the factual number of days- hours of operation of the gasifier(s), the actual quantity of production taken, the actual quantity of gas consumed, the APPEAL NO.160 OF 2025 (WZ) Page 151 of 175 actual quantity of coal consumed for each identified industry for the period of the possession of the gasifier(s) by each of the identified industry, it becomes challenging to accurately determine the individual shares of compensation based on precise operational metrics. Considering this limitation, it is both fair and reasonable to consider alternative factors, such as the capacity of the gasifier and the scale of the industry, as a basis for determining the equitable share of the compensation. By utilizing these factors, a more balanced and equitable approach can be achieved while also acknowledging the practical constraints posed by the unavailability of precise operational data of individual industries.

In line with the recommendation in the interim report (April 2019) of the committee; based on the scrutiny of files & records GPCB earlier had identified 606 industrial units which have installed coal gasifier & liable for the payment of this interim EDC. Earlier, therefore, directives were issued by GPCB for deposition of interim EDC to these industrial units. The same set of industrial units are required to pay compensation for this amount as calculated by concerned institutes too based on number of days of possession/operation of the gasifier.

Therefore, in light of above oversight committee decided for the equitable distribution of compensation as per the following scaling factor which is based on the range of the coal gasifier capacity, scale of each industry and number APPEAL NO.160 OF 2025 (WZ) Page 152 of 175 of year the gasifier is in possession/operation besides the factor of number of days has been adequately addressed during calculation of EDC by respective institutes. This is the most rational and logical approach in such a situation."

354. Further, it is submitted that the industries are categorized into small, medium and large scale industry based on their investment. The industries having investment of less than or equal to 5 crores are categorized as small scale industries, industries having investment of more than 5 crores but less than or equal to 10 crores are categorized as medium scale industries whereas industries having investment of more than 10 crores are categorized as large scale industries. The Oversight Committee has, based on the capacity of each of the coal based gasifier measured in Standard Cubic Meter (SCM) production of producer gas per day, has further assigned scaling factor to small, medium and large scale industries. The small scale industries having capacity of less than or equal to 50,000 SCM/day are assigned scaling factor of 0.8 whereas medium & large scale industries with same production capacity have been assigned scaling factor of 1.0 and 1.2 respectively. The Oversight Committee has decided to apply factor ranging from 0.8 to 1.3 in the formula for equitable division of compensation to be levied from each of the industries depending on their production capacity and scale of industry. The formula for determination of compensation is reproduced hereunder :-

"

APPEAL NO.160 OF 2025 (WZ) Page 153 of 175

Where, (1) Factor days for each group = Total number of days of possession/operation of gasifier(s) within each group identified by the scale of industry (small, medium, large) and capacity of the coal gasifier (producer gas in SCM/Day)* factor."

355. Further, it is submitted that the recommendations of the executive summary would reveal that the Oversight Committee suggested long term measures as well as the short terms measures for damage to the environment. The total cost of the environment and public health damage was assessed by the expert institutes like NEERI, Nagpur and IIPH, Gandhinagar. The methodology for equitable distribution of compensation as per the scaling factor which is based on the coal gasifier capacity, scale of each industry and the number of year the gasifier is in operation/possession. The industries were categorized into small, medium and large based on their respective investment and capacity of coal gasifier. The executive summary of the studies carried out by Three Expert Constitutes and further considered by the Oversight Committee is annexed as Annexure-H.

356. Further, it is submitted that the CPCB was one of the members of the three member committee, which has not been made a party herein by the appellant, therefore, this appeal suffers from non-joinder of necessary parties.

357. With regard to the allegation of no Show Cause Notice was issued to the appellant, it is submitted that the appellant and other similarly situated units were canvassing their grievance before the Hon‟ble High Court and they were heard by the Hon‟ble High Court prior to disposal of APPEAL NO.160 OF 2025 (WZ) Page 154 of 175 group of petitions. They were aware about the reports prepared by the expert bodies and the executive summary prepared by the Oversight Committee that was placed on record before the Hon‟ble High Court. Therefore, the ground that the appellant was not heard before initiation of the impugned proceedings is without any basis.

358. Further, it is submitted that the appellants were also aware about the methodology adopted by the Oversight Committee for equitable distribution of damage compensation. Hence, it is not open for the appellants to raise a grievance that they were not provided with sufficient opportunity of hearing before initiation of the impugned proceedings.

359. Further, it is submitted that the directions for payment of Rs.5,000/- per day were interim in nature and once the final report of all the three expert institutes was placed on record of the Oversight Committee, the interim directions paled into insignificance because the Oversight Committee has now calculated the final damage compensation and hence the direction for payment of interim damage compensation gets merged into the final damage compensation.

360. Learned Counsel of the appellant filed Rejoinder dated 31.01.2026, wherein the averments were made by the appellants in their original affidavit have been reiterated and the averments made by the respondent have been denied. Additionally, it is submitted that the appellant had already dismantled the gasifier and sold the scrap in March, 2019 only, after the information of the order of this Tribunal dated 06.03.2019 was received, since thereafter the appellant did not operate the coal gasifier after the order for closure.

APPEAL NO.160 OF 2025 (WZ) Page 155 of 175

361. Further, it is submitted that the Joint Committee does not have any power to attribute collective responsibility to all 568 industries, when it failed to attribute responsibility a particular industry of the area. The „polluter pays‟ principle fixes responsibility upon a person only when it can be established that he was responsible for the pollution caused. The committee was not assigned to assess the compensation from the units operating on coal gasifier, but to make assessment of the environment damages caused by the units operating in violation of law. Mere possession of coal gasifier and operating the same in accordance with law would not violate prior to 06.03.2019. The three member committee was authorized only to make assessment of the damages and submit its report to the Tribunal. However, the said committee exceeded its authority and sat in execution exercise which was not contemplated by order dated 06.03.2019.

362. Further, it is submitted that the report of the Joint Committee itself mentioned that around 568 ceramic units were having coal gasifier, still notices were issued to 606 units, which shows an arbitrary exercise of power by the respondent. The High Court never confirmed the demand of the environmental compensation and was subject to the final report and the matters were kept for final hearing after the final report.

363. Further, it is submitted that the demand of the interim environment damage was never under the direction of NGT. The NGT (PB) had never ordered by its order dated 06.03.2019 to impose EDC @Rs.5,000/- per day for the number of days the gasifier was in possession of unit. Further, by order dated 06.08.2021 the Hon‟ble High Court never confirmed the interim environmental damage compensation. The effect of the order dated APPEAL NO.160 OF 2025 (WZ) Page 156 of 175 06.08.2021 was that the Notices dated 11.09.2019 and 11.12.2019 were stayed subject to deposit of 25%. Thus, in effect neither the liability nor the quantum was final and in light of the Supreme Court‟s observation the same were to be decided by the High Court.

364. The formula as devised by the Oversight Committee is neither statutorily provided nor approved for scientific calculation. The Oversight Committee is not a statutory body and has no role to play in determining the imposition of compensation upon a unit. The impugned order dated 01.05.2025 is mere reiteration of the determination done by the Oversight Committee which is impermissible under Section 31A of the Air Act and 33A of the Water Act.

365. The methodology devised by the Oversight Committee is neither justified not legally acceptable. The basis of categorization of the industry by the Oversight Committee is an amount of investment done by it, however, the amount of investment may not always be proportionate with the production. The entire exercise done by the Oversight Committee was beyond its authority and direction of the Tribunal.

366. In catena of cases, the Supreme Court has held that even the Tribunal would issue notice and grant opportunity of hearing before accepting the report of the Joint Committee. However, in the present case no opportunity of hearing was given by the respondent while passing direction under Section 33A and 31A of Water and Air Act.

367. Further, it is mentioned that the similar directions have been issued against all the appellants, though out of those who were issued notices, 77 units are lying closed as per the own data of respondent. One of the units Suzuki Ceramic is closed since 31.03.2015 and did not use coal gasifier. APPEAL NO.160 OF 2025 (WZ) Page 157 of 175 Atlas ceramic is closed since 01.12.2016. Sagway Ceramics is closed since 01.07.2018 and Leo Ceramic is closed since 01.04.2019. While as many as 7 units were closed in the year 2019. Thereafter, there were 23 units which did not even use the coal gasifier and were running on fuel other than coal, i.e., PNG/LNG, still they have been issued directions under Sections 33A and 31A of Water and Air Act. Therefore, this appeal should be allowed and impugned order should be set aside. Analysis

368. This Tribunal, while considering Original Application No.20 of 2017 Babubhai Ramubhai Saini Vs. Gujarat Pollution Control Board & Ors. with connected matters, was dealing with the remedying of pollution in Morbi Town of Gujarat on account of operation of ceramic, silicate and frit industries. It was stated before it that these industries were being run by coal based gasifiers in and around town of Morbi, therefore, the Tribunal should direct that these industries must follow the terms of CC&A. During consideration of the same, it was noted by this Tribunal that as per data compiled by CPCB Morbi- Wankaner, it was found to be polluted industrial clusters. It is also recorded in the said order that vide order dated 13.12.2018 in Original Application No. 1038 of 2018, this Tribunal considered the subject matter of critically polluted industrial clusters and directed preparation of action plans by the respective States for remedying the situation. The area in question i.e. Morbi was found not only polluted but "Critically Polluted". The same was not covered by the earlier order of this Tribunal quoted above but it was found that there was very high amount of pollution which was evident from the latest report of the GPCB which is quoted in Para 13 of this order and hence stringent measures APPEAL NO.160 OF 2025 (WZ) Page 158 of 175 were required, to be taken in the interest of protection of environment and public health. Accordingly, the Tribunal allowed the applications and directed the GPCB to close all coal gasifiers industries and units operating with the help of coal gasifiers without prejudice to such units switching over to non-coal gasifier and PNG or technology consistent with above report. It was also directed that the GPCB must initiate immediate steps for prosecution of the industries which were operating in violation of law and further directed to recover compensation for causing damage to the environment and public health. It was further directed that this amount may be assessed by a committee of the representatives of CPCB, GPCB and NEERI. The CPCB was made the nodal agency to coordinate and for compliance. The Committee was also directed to suggest restoration measures. Further, to oversee the execution of this order by the GPCB, an Oversight Committee was appointed headed by Hon‟ble Justice Mr. B.C. Patel, former Chief Justice of Delhi, High Court, who was also heading the Oversight Committee constituted by this Tribunal vide order dated 16.01.2019 in Original Application No.606 of 2018. He was to be assisted by a representative of CPCB for providing logistics to him.

369. The above order of this Tribunal makes it very clear that these committees i.e. first committee which comprised of representatives of CPCB, GPCB and NEERI were to assess the compensation amount to be recovered from the ceramic, silicate and frit industries who were being run on coal gasifier and there was immediate direction for stopping these industries to be run on coal gasifier w.e.f. 6th March, 2019 without prejudice to such unit switching over to non-coal gasifer and PNG or technology consistent with above report..

APPEAL NO.160 OF 2025 (WZ) Page 159 of 175

370. It is also made clear by the above order that the authority, after making the assessment of EDC, by the three member committee, it was supposed to submit its report to the Oversight Committee headed by Hon‟ble Justice Mr. B.C. Patel and it was this Oversight Committee which was to oversee the execution of the order by GPCB, so whatever action has been taken by the three member committee and thereafter, by the Oversight Committee and by the GPCB, would be treated to be absolutely in accordance with the directions given by this Tribunal. Therefore, it cannot be said that these Committees have proceeded to assess the EDC on their own. They had full protection of this Tribunal, under which they were working. There is no infirmity as the Committee has arrived on the amount of EDC following the procedure authorized by this Tribunal. This is also quite clear that this procedure might have been adopted by this Tribunal looking to the enormity of pollution. As many as, 606 identified industries were said to be operating in the area in question which were generating/causing pollution at the site in question, therefore, it was not feasible for this Tribunal to find out as to which particular industry was causing pollution and which was not. Therefore, the committee of 3 members was constituted and over and above that an Oversight Committee was also constituted to see the execution to be done by the GPCB. Accordingly, the Committee/Oversight Committee has deliberated in detail and categorically concluded that damage compensation shall be attributed to all 06 industrial units identified by GPCB based on number of days of possession/operation of the gasifier and other factors viz. coal gasifier capacity, scale of each industry etc.

371. Now we have to examine the main issue which has been raised by the appellant. In its appeal against the impugned order, it appears that the APPEAL NO.160 OF 2025 (WZ) Page 160 of 175 main grievance of the appellant is that no opportunity of hearing was granted while the issue of environmental compensation was determined by the Joint Committee. To scrutinize as to whether the opportunity was afforded, we have to delve deep into the report submitted by the Joint Committee.

372. The first interim report of the Joint Committee dated 12.04.2019 is annexed by the appellant at Page Nos.92 to 112 of the paper book wherein it is recorded that, it visited 952 industries pursuant to this Tribunal‟s order dated 6th March, 2019 during the period March 13-31, 2019. Out of these 952 industries, 568 ceramic industries were having gasifiers. It was informed by GPCB that these gasifiers had been closed down. It was estimated by GPCB that these 568 coal gasifier units had total 2160 m3 of waste water and 1176 MT of coal tar in their premises. All such stored condensate waste water needed to be disposed scientifically to Common Hazardous Waste Treatment Storage and Disposal Facility (CHW-TSDF).

373. We would like to take up the issue of principle of natural justice, whether the same has been followed in the case in hand because much emphasis has been laid by the Learned Counsel for the appellant, that they were not given opportunity of hearing at any stage, till the determination of final amount of compensation.

374. In this regard, the record would reveal that, when it was found that by the Committee that 606 units located in Morbi Town were found using coal gasifier on 11-12.09.2019, legal notices were issued to all of them on 11.12.2019 and all these units were once again called upon to make the payment of interim environmental damage compensation quantified @Rs.5,000/- per day.

APPEAL NO.160 OF 2025 (WZ) Page 161 of 175

375. A group of petitions thereafter, came to be filed before the Hon‟ble High Court of Gujarat being Special Civil Application No.2664 of 2020 and other allied matters challenging the said notices. Thereafter, the Hon‟ble High Court of Gujarat vide order dated 30.01.2020 directed the respondents not to take any coercive steps pursuant to the impugned legal notices/orders.

376. Thereafter, the Hon‟ble High Court of Gujarat vide order dated 06.08.2021 observed that each and every unit, located in Morbi, is responsible for causing environmental damage and then directed the writ applicants to deposit 25% of the amount stipulated in each of the notices towards the interim environmental damage compensation. Thereafter, the GPCB proceeded to recover 25% of the amount.

377. Thereafter, the appellants challenged the order dated 06.08.2021 passed by the Hon‟ble High Court of Gujarat before the Hon‟ble Supreme Court in Special Leave to Appeal (C) No.16667 of 2021 with SLP(C) No.16640/2021(III), wherein the Hon‟ble Supreme Court vide order dated 29.10.2021 categorically observed that in view of the recommendations made by the Committee stating that there was a need for immediate action for site remediation for short term plan and then the Hon‟ble High Court had observed that the deposit of 25% of the amounts stipulated in the notices be made. Having noted so, the Hon‟ble Supreme Court did not find any good ground to interfere and the entire bunch of writ petitions were dismissed by order dated 29.10.2021.

378. From a perusal of above proceedings, it is quite clear that the appellants were in know of the facts that the notices were issued to them for interim compensation, which is determined by the GPCB, in APPEAL NO.160 OF 2025 (WZ) Page 162 of 175 consonance with the observations made by the Joint Committee, and that the same was upheld by the Hon‟ble High Court vide order cited above and that order remained upheld upto the Hon‟ble Supreme Court. This said order clearly indicates that, it cannot be said that the appellants were not issued Show Cause Notices. Appraisal of these notices would indicate that they had contained therein the duration of possession of coal gasifier for the purpose of calculating the amount of EDC. Therefore, we are of the view that till such time as the amount of EDC was sought to be levied from the appellants, there was no dearth of the service of notice upon the appellant.

379. The record would reveal that, after the dismissal of the petition before the Hon‟ble Supreme Court, the matter continued to be heard by Hon‟ble High Court and by order dated 08.01.2025, in the bunch of petitions, it is mentioned in Para 4 of the Paper Book, "We may note that at the time of admission, this Court has refused to acknowledge the contentions of the writ petitioners that they were not given any opportunity of hearing before determining the interim environment damage compensation. It was recorded that each and every unit at Morbi is responsible for causing environment damage", thereafter, it was urged before the Hon‟ble High Court that many petitioners had closed their industries, stopped use of coal gasifiers much earlier and were not operating their industries for a sufficient long time. According to them, some of the petitioners had established their industries that were using coal gasifiers as per the permissions granted by GPCB and they had followed the norms laid down by the GPCB in the permission letter and therefore, such petitioners/industries could not be made liable to damages.

APPEAL NO.160 OF 2025 (WZ) Page 163 of 175

380. It was also urged before the Hon‟ble High Court that the categorization of the industries in three categories by the Oversight Committee is unfair. There could not be any formula for distribution of environmental damages because the damages were required to be computed depending upon the size of the industry, period of operation and the quantity of production. Therefore, the petitioners had sought to dispute their liability for damage compensation as computed by the Oversight Committee and that the Oversight Committee was required to grant opportunity of hearing to each of the petitioners. After having heard the Hon‟ble High Court has observed that the correctness of the report of the Oversight Committee can only be raised before this Tribunal and, with that observation, all the Writ Petitions were disposed of recording that they had not made any observation with respect to the merits of the case and left the same to be determined by this Tribunal. The above judgment would make it clear that as per the Show Cause Notice till the stage of interim compensation was concerned, there does not remain any doubt that the full opportunity of hearing was given to the appellants. Thereafter, the only issue which is left by the Hon‟ble High Court was whether the Oversight Committee adopted inappropriate procedure in arriving at the conclusion about the damage compensation amount; whether the formula used by them was a reasonable formula under the circumstances and whether any notice for the same was given by the GPCB to the appellants.

381. Since we are dealing with a bunch of writ petitions, with a common order, it would be appropriate for us to refer here to one legal notice issued by the GPCB in lead appeal in order to determine as to whether the Show Cause Notice was issued to the appellants or not. For the sake of convenience and by way of example, we would like to quote verbatim legal APPEAL NO.160 OF 2025 (WZ) Page 164 of 175 notice dated 11.04.2022 issued to M/s Victory Floor Tiles Pvt. Ltd., i.e., the appellant in the lead matter, i.e, Appeal No.160 of 2017, which is quoted herein below:-

"Legal Notice under Water (Prevention & Control of Pollution) Act - 1974 & Air (Prevention & Control of Pollution) Act - 1981 for implementation of the order dated 06/03/2019 passed by the Hon'ble National Green Tribunal in O.A. 20/2017 & 42/2017 and the Order dated 06/08/2021 passed by the Hon'ble High Court of Gujarat in Special Civil Applications and Order dated 29/10/2021 passed in SLP 16667/2021 of the Hon'ble Supreme Court.

1. WHEREAS, You M/s Victory Floor Tiles Pvt. Ltd. is having an industrial plant/ ceramic unit at, 59/P,-8- NATIONAL HIGHWAY, MOR-Lalpar District: Morbi; and

2. WHEREAS, Gujarat Pollution Control Board (GPCB) has granted you Consent to manufacture products mentioned in the Consolidated Consent and Authorization (CC&A) issued to you at the aforesaid location from time to time; and

3. WHEREAS, It has been reported in inspection report(s) of the Board that your unit is having Coal Gasifier Plant(s) and/or Your unit has obtained Consent to Establish (NOC) for Coal Gasifier Plant(s) at aforesaid location; and

4. WHEREAS, Hon'ble NGT in O.A. 20/2017 & 42/2017 (Regarding pollution caused by ceramic industries in Morbi- Wankaner area due to Coal gasifier) passed an order dated 06/03/2019 wherein Hon. NGT has issued several directions in Para 25 of the order including constitution of a committee APPEAL NO.160 OF 2025 (WZ) Page 165 of 175 comprising of representatives of the CPCB, GPCB & NEERI for assessment of amount for causing damage to the environment and public health; and

5. WHEREAS, This committee constituted as per order of the Hon'ble NGT in its report dated April-2019, recommended at Para 7 (2) for levy of Interim Environment Damage Compensation (EDC); and

6. WHEREAS, In terms of Hon. NGT's Order and the report of the Committee, The Board issued Directions u/s 33-A of Water (Prevention and Control of Pollution) Act-1974 & Section 31-A of the Air (Prevention and Control of Pollution) Act-1981 directed payment of Interim Environment Damage compensation of Rs. 9755000 on 11/12th September-2019 within 30 Days; and

7. WHEREAS, prior to taking coercive actions, in consonance with the Principles of Natural Justice, the Board also issued a Legal notice under Water (Prevention and Control of Pollution) Act-1974 & Air (Prevention and Control of Pollution) Act-1981 to deposit Interim Environment Damage Compensation on 11/12th December-2019 within 15 Days; and

8. WHEREAS, Thereafter various Writ Petitions including Special Civil Applications 2664 of 2020 were filed before Hon'ble High Court of Gujarat by Ceramic industries of Morbi-Wankaner area with a prayer to quash and set aside the Notice dated 11/09/2019 as well as subsequent notice dated 11/12/2019 issued by Gujarat Pollution Control Board to make a payment towards the interim compensation; and APPEAL NO.160 OF 2025 (WZ) Page 166 of 175

9. WHEREAS, Hon. High Court passed vide order dated 06/08/2021 issued following directions at Para 22 of the order, "..........In such circumstances, we should direct the writ applicants to deposit 25% of the amount stipulated in each of the notices towards the interim environment damage compensation. The Gujarat Pollution Control Board shall proceed to recover 25% of the amount as stated in the individual notices issued to the writ applicants towards the interim environment damage compensation. Let this exercise be undertaken at the earliest."

10. WHEREAS, thereafter Special Leave Petition(C) No. 16667/2021 was filed before Hon. Supreme Court of India, seeking quashing/ stay of the order dated 06/08/2021 passed by the Hon. High Court of Gujarat. The Hon'ble Supreme Court has passed an order on 29/10/2021, "As such, we do not find any good ground to interfere with the impugned order, which is passed as an interim measure pending disposal of the petitions, based on the recommendations of the committee.

Accordingly, Appeal/Special Leave Petitions are dismissed. Pending applications, if any, shall stand disposed of."

11. In view of the above and in pursuant to the Directions of Hon. High Court of Gujarat, you are required to pay 25 % of Interim Environment Damage Compensation as under:

APPEAL NO.160 OF 2025 (WZ) Page 167 of 175

12. In view of the above referred facts and circumstances, you are hereby directed as under:

a. To Submit 25 % of Interim Environment Damage Compensation (as mentioned in B above) i.e. Rs.2438750 within 10 Days from issuance of this notice.

b. This amount shall be deposited in GPCB's Account (Account Detail is enclosed as Annexure-A)

13. In the event, if you fail to comply with this notice and due compliance with the orders passed by the Hon'ble National Green Tribunal, Hon'ble High Court of Gujarat and Hon'ble Supreme Court further the Board would be constrained to take coercive measures. This Notice is issued after obtaining approval of the Competent Authority of the Board."

382. The above notice was followed by another notice dated 01.08.2024 to the same appellant which is also quoted verbatim herein below:-

"No. GPCB/LGL-281(2)/NGT/MORBI/ID-34421/ Date: /08/2024 To, M/s Victory Floor Tiles Pvt. Ltd. (PCB ID: 34421) 59/P,-8- NATIONAL HIGHWAY,MOR-Lalpar District: Morbi.

APPEAL NO.160 OF 2025 (WZ) Page 168 of 175

1. WHEREAS, You M/s Victory Floor Tiles Pvt. Ltd. is having an industrial plant/ceramic unit at, 59/P,-8- NATIONAL HIGHWAY,MOR-Lalpar District: Morbi; and

2. WHEREAS, Gujarat Pollution Control Board (GPCB) has granted you Consent to manufacture, the products mentioned in the Consolidated Consent and Authorization (CC&A) issued to you at the aforesaid location from time to time; and

3. WHEREAS, It has been reported in Inspection report(s) of the Board, that your unit is having Coal Gasifier Plant(s) and/or that your unit has obtained Consent to Establish (NOC) for Coal Gasifier Plant(s) at aforesaid location; and

4. WHEREAS, the Hon'ble NGT in O.A. 20/2017 & 42/2017 (In the matter regarding pollution caused by ceramic industries in Morbi-Wankaner area due to employment of Coal gasifiers) passed an order dated 06/03/2019 wherein Hon. NGT has issued several directions. In Para 25 of the order, the Hon'ble NGT, directed the constitution of a committee comprising of representatives of the CPCB, GPCB & NEERI for assessing the extent of environmental pollution (i.e Air, Water & Soil pollution) caused by different types of gasifiers and quantifying amounts recoverable for causing damage to the environment and public health; and

5. WHEREAS, This committee constituted as per order of the Hon'ble NGT in its report of April-2019, to levy of Interim Environment Damage Compensation (EDC); and

6. WHEREAS, In terms of Hon. NGT's Order and the Report of the Committee, The Board issued Directions on 11/12th September-2019 u/s 33-A of Water (Prevention and Control of Pollution) Act-1974 & Section 31-A of the Air (Prevention and Control of Pollution) Act-1981, and directed payment of Interim Environment Damage compensation within 30 Days; and

7. WHEREAS, prior to taking any coercive action, in consonance with the principles of natural justice, the Board, further issued a Legal notice under Water (Prevention and Control of Pollution) Act-1974 & Air (Prevention and Control of Pollution) Act- 1981, directing the furnishing of Interim Environment Damage Compensation on 11/12th December-2019 within 15 Days; and APPEAL NO.160 OF 2025 (WZ) Page 169 of 175

8. WHEREAS, Thereafter various Writ Petitions including Special Civil Applications SCA 2664 of 2020 came to be filed before the Hon'ble High Court of Gujarat by Ceramic Industries of Morbi- Wankaner area, with a prayer to quash and set aside the Notice dated 11/09/2019 as well as subsequent notice dated 11/12/2019 issued by Gujarat Pollution Control Board, directing payment of interim compensation; and

9. WHEREAS, Hon. High Court, vide interim order dated 06/08/2021 issued the following directions, as contained in Para 22 of the said order, " In such circumstances, we should direct the writ applicants to deposit 25% of the amount stipulated in each of the notices towards the interim environment damage compensation. The Gujarat Pollution Control Board shall proceed to recover 25% of the amount as stated in the individual notices issued to the writ applicants towards the interim environment damage compensation. Let this exercise be undertaken at the earliest."

10. WHEREAS, aggrieved by the order passed by the Hon'ble High Court, Special Leave Petition(C) No. 16667/2021 was filed before Hon. Supreme Court of India, seeking quashment/ stay of the order dated 06/08/2021 passed by the Hon. High Court of Gujarat. The Hon'ble Supreme Court, whilst dismissing the said SLP, passed the following order dated 29/10/2021, "As such, we do not find any good ground to interfere with the impugned order, which is passed as an interim measure pending disposal of the petitions, based on the recommendations of the committee.

Accordingly, Appeal/Special Leave Petitions are dismissed. Pending applications, if any, shall stand disposed of."

11. In view of the above stated facts, and in terms of the Directions issued by the Hon. High Court of Gujarat, The Board has issued Legal Notice to your unit, dated 11/04/2022, directing payment of 25% of assessed interim Environment Damage Compensation within 10 days;

12. Whereas, It has been noticed that, you have yet not deposited 25% of Interim Environment Damage APPEAL NO.160 OF 2025 (WZ) Page 170 of 175 Compensation as per the Legal Notice of the Board issued on 11/04/2022; and

13. AND Therefore, as a last opportunity, you are hereby called upon, in terms of the Legal Notice dated 11/04/2022, to submit 25% of interim EDC of Rs.2438750/- within 10 days from the issuance of this letter, failing which the Board shall be constrained to take coercive steps, including issuing directions for closure of your Unit. Be it noted that no further opportunity under Section 33-A the Water (Prevention and Control of Pollution) Act-1974 & Section 31¬A of the Air (Prevention and Control of Pollution) Act-1981 shall be granted hereinafter.

This Notice is issued after obtaining approval of the Competent Authority of the Board."

383. This was followed by issue of order dated 01.05.2025, (impugned order) for submitting the Final Damage Compensation

384. A close perusal of these two notices would indicate that all the details, including the litigation involved in the case in hand, were indicated in these notices, and also the amount of EDC was incorporated with a direction to make the payment of the same within the stipulated time period. However, no response appears to have been given by the appellant to these notices. Therefore, the contention raised at this stage by the appellants that no notices were issued at any stage does not stand vindicated. Therefore, we are convinced that all the appellants were given an appropriate opportunity by the GPCB to appear in Show Cause as to why the said amount, which has been calculated in accordance with the formula which was devised by the expert committee, should not be levied from the appellants.

APPEAL NO.160 OF 2025 (WZ) Page 171 of 175

385. Now, question arises whether the formula, which has been devised by the expert committee, should be taken as an appropriate procedure for arriving at the correct amount of EDC to be levied from the appellant.

386. A minute study of the impact on environment was carried out by the three expert institutes, which is annexed as Annexure-H. It would indicate that the first study related to study of utilization/reuse of inert broken tiles, sanitary wares and polishing dust/slurry, which was conducted by CSIR-AMPRI. AMPRI has carried out a detailed survey for Identification and Collection of Ceramic Industry Waste and it was found that most of the ceramic waste possess high concentration of silicon oxide and aluminum oxide, with high crystallinity. It was also found that all hazardous elements were present within the permissible limits as per Schedule II (Hazardous Waste Management and handling Rules-2016).

387. Second study was conducted by CSIR-NEERI, Nagpur for study on assessment of damage to environment and suggestions were given for restoration plan in question. In this study, the presence of organic compounds in soil and groundwater at few monitored locations were reported. Concentration of phenol, heavy metals, PAHs in some samples of soil, surface water and groundwater were reported. Exceedance of PM 2.5 and PM 10 were also found to be there. Hence, NEERI has calculated EDC of Rs.43.48 Cr. This evaluation was made on the basis of various pollution potential factors pertaining to water, air and soil and accordingly restoration plan was proposed.

388. Third study was conducted by IIPH-Gandhinagar for damage assessment to the health. In the Morbi area Health Department found that 15.45% persons were experiencing respiratory distress, therefore, the cost APPEAL NO.160 OF 2025 (WZ) Page 172 of 175 of damage to the health had been calculated, based on modeled health impact from other published research work, which comes to Rs.69.88 crores towards premature PM2.5 mortality for 2 years when the PM 2.5 levels were above the national standard. Lastly, they have added 10% to total cost towards the cost of health on account of morbidity and related productivity loss. Therefore, the total amount was found to be Rs.76.86 crores.

389. Therefore, the total amount of damage assessment cost was calculated to the tune of Rs.122.05 crores.

390. In this very report, it is also recorded that the Oversight Committee decided for the equitable distribution of compensation as per the scaling factor which is based on the range of the coal gasifier capacity, scale of each industry and number of years the gasifier is in possession/operation, besides the factor of number of days has been adequately addressed during calculation of EDC by respective institutes. This formula is stated as below:-

APPEAL NO.160 OF 2025 (WZ) Page 173 of 175

391. We may mention, after perusal of this report that, it is a report which is meticulously prepared by an expert body which has to be respected by us. No specific infirmity could be shown in this formula by the appellants. The only objection which they have been harping upon is that no Show Cause Notice for opportunity of hearing is given to them. We are not impressed by the argument made by the Learned Counsel in this regard and find that this formula does not suffer from any infirmity and having been devised by an expert body, we agree with this formula and do not find any infirmity in calculation of the amount of the EDC.

392. We may also emphasize here that the enormity of the pollution which was found to have been caused by a large number of industries, that could not have otherwise been remedied but for this method, which has been evolved by the expert body/Committee, with which we are totally in agreement. The three member committee along with the Oversight Committee, worked on behalf of this Tribunal, therefore, we approve of the said report of the expert committee.

393. Now the next question arises that from which date the amount should have been calculated by the expert committee. This would be very material point because by the order of this Tribunal i.e. order dated 06.03.2019, all the industries which were being run on coal gasifers, were directed to stop to run their activity on coal and were to adopt alternative energy source. So that date was taken by the Joint Committee to be the cut-off date upto which the period of violation was to be reckoned from the date of installation of the gasifier. Whatever period is found between these two dates are taken to be the number of days of violation. We express our agreement with the justification given by the Expert Committee/Oversight APPEAL NO.160 OF 2025 (WZ) Page 174 of 175 Committee for deciding the criteria for calculation of number of days of violation. Thereafter, the formula which has been cited above by us has been applied to arrive on the amount of EDC. A chart in tabular form has also been given in Annexure-H to the affidavit filed by the GPCB beginning from Page Nos.449 to 492 indicating the amount of EDC. The total amount of EDC has been calculated in respect of all the defaulting industry. That was later on apportioned on the basis of size of the industry which were divided into three kind of industries i.e. small, medium and large, which we have already mentioned above while dealing with Affidavit dated 4th November, 2025 filed by Respondent-State Pollution Control Board. We also express our agreement with the said principle of distribution because there could be no other possible mode to deal with the issue of this magnitude.

394. After having gone through the entire evidence and having analyzed as above, we are of the view that there is no infirmity in the impugned orders and the same need to be upheld and hence, the present appeals are dismissed. Cost easy.

Dinesh Kumar Singh, JM Dr. Sujit Kumar Bajpayee, EM February 25, 2026 APPEAL NO.160 OF 2025 (WZ) along-with the other appeals.

SAR APPEAL NO.160 OF 2025 (WZ) Page 175 of 175

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M/S. Sizzle Ceramic vs Gujarat Pollution Control Board on 25 February, 2026