CEA/1/2021 of Principal Commissioner of Central Tax Vs M/s Madhucon Sugar and Power Industries Ltd on 31 December 2024

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD

TUESDAY, THE THIRTY FIRST DAY OF DECEMBERTWO THOUSAND AND TWENTY FOUR

PRESENT

THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHEANDTHE HONOURABLE SRI JUSTICE J SREENIVAS RAO

CENTRAL EXCISE APPEALS NO: 1 OF 2021

Appeal filed under Section 35(G) of Central Excise Act, 1944 against the FinalOrder dated 12-02-2020 passed in Order No. N3047312020 on the file of theCustoms, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabadpreferred against the Order dated 20-10-2010 passed in Order-in-Original No.17l2O1O-CE-HYD-lll-Adjn-Commr on the file of the Commissioner of Customs,Central Excise & Service Tax, Hyderabad.

Between:

Principal Commissioner of Central Tax, Ranga Reddy GST Commisgionerate,Posnett Bhavan, Tilak Road, Ramkote, Hyderabad - 500001

...Appella nt

AND

M/s Madhucon Sugar and Power lndustries Ltd, Rajeshwarapuram,Ammagudem-Post, Nelakondapally-Mandal, Khammam District-S07160

...Respondent

Counsel for the AppellantMr Bommineni VivekanandaRep Ms K Rajitha Counsel for the RespondentMrKPAmarnathReddyRep Ms Yammanuru Siri Reddy The Court delivered the following Judgment :

THE HON'BLE THE CHIEF JUSTICE ALOK /IRADHE

AND

THE HON'BLE SRI JUSTICE J.SREENIVAS RAo

CENTRAL EXCISE APPEAL No.l of2O21

JUDGMENT: Per the Hoa'ble the CheJ Justice Atok Aradhe)

Mr. Bommineni Vivekanarrda, learned counselrepresentin6J Ms. K.Rajitha, learned counsel for theappellant.

Mr. K.P.Amarnath Reddy, learned counselrepresenting; Ms. Yammaluru Siri Reddy, learned counselfor the respondent.

2. Learnr:d counsel for the appellant submits that theCentral Board of Indirect Taxes and Customs has issuedCircular No.3 of 2O18, dated 06.08.2024, whereunder allthe appeals where the tax effect is below Rs.2,OO,OO,OO0/_are required to be withdrawn.

3. Learne,l counsel for the appellant further submitsthat the subject matter of the appeal is less thanRs.2,OO,OO,O0O/- and therefore, the appellarrt may be L

permitted to [withdraw ][the ][appeal ][with ][the ][liberty ][to ][revive]

the same, in [case ][the ][subject ][matter ][of ][the ][appeal ][falls]within the exceptions [mentioned ][in ][the ][aforesaid ][circular']

4. In view of [a-foresaid ][submission, ][ttre ][appeal]ISdismissed as [withdrawn ][in ][terms ][of ][the ][liberty ][as ][prayed]for.

Miscellaneous [applications ][pending' ][if ][any' ][shall]stand closed. [However, ][there shall ][be ][no ][order ][as ][to costs']

NIVASA FTAOcr9BAR

sdr- K- SRIJOINT//TRUE [COPY//]S

ION OFFICER

To,

l.TheCustoms,Excise&ServiceTaxAppellateTribunal,RegionalBench,HyderabadHyderabad

2. The [Commissioner ][of ][Customs' Central Excise ][& Service ][Tax' ][Hyderabad]

3. One CC [to Ms ][K Rajitha ][Advocate [OPUC]]

4. One CC [to ][Ms ][Yammanuru Siri Reddy' Advocate [OPUC]]

5. Two CD [CoPies]

VA/gh

(\'

HIGH COURT

DATED:31 11212024