Telangana High Court
CEA/121/2017 of THE COMMR OF CUSTOMS, CEST, HYDERABAD Vs MS ASTRA MICROWAVE PRODUCTS LTD., RR DIST on 31 December 2024
COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY , THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J. SREENIVAS RAO CENTRAL EXCISE APPEAL NO: 121 OF 2017 Between: The commissioner of customs, central
IN THE HIGH COURT [FOR ][THE STATE ][OF ][TELANGANA]AT HYDERABAD
TUESDAY ,THE [THIRTY FIRST ][DAY OF ][DECEMBER]TWO THOUSAND [AND TWENTY ][FOUR]
PRESENT
THE HON'BLE THE [CHIEF JUSTICE ][ALOK ][ARADHE]ANDTHE HON'BLE SRI [JUSTICE J. SREENIVAS RAO]CENTRAL EXCISE APPEAL [NO: ][121 ][OF ][2017]
Between:
The commissioner [of ][customs, central ][Excise ][& ][Service ][Tax, ][Hyderabad ][- ][ll]Commbiionerate, [LB ][Stadium ][Road, ][Basheerbagh, ][Hyderabad]
...APPELLANT
AND
M/s.AstraMicrowaveProductsLtd.(Unit-lV),Sy-'No'1/1,.PlotNo"l8'19'20',21IFartl Hardware [park, ]lmarat [Khancha, ][Raviryala ][Village Maheshwaram Manoal]hanja Reddy [Di'strict. ][Telangana ]- [500005]
...RESPONDENT
AppealunderSection35(G)ofCentralExciseAct,lg44againsttheorderof Customs, [Excise and ][Service ][Tax Appellate ][Tribunal, ][South ][Zonal ][Bench']dated [25-08-2016 ][in Appeal ][No ][Et ][23491 12014 ][in ][Final ][Order]Hyderabad No. tu30747 - 30748 [12O16 ][prefeted ][against ][the ][order ]-in [- ][Or(2inal ][No' ][HYD ][-]EXCUS- 004-coM [-006-14-15 dated 26-09-2014.dated ][26-09-2014 ][0n ][the ][file ][of]the commissioner [of ][customs, central ][Excise ][and service Tax, ][Hyderabad ][-lV]Commissionerate, [HYderabad']
Counsel for the [Appellant: ][SRI DOMINIC FERNANDES]
Counsel for the [Respondent: ][SRI KARAN ][TALWAR]
The Gourt delivered [the ][following ][Judgment ][:]
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THE HON'BLE THE CHIEF JUSTICE AI.OK ARADHEANDTHE HON'BLE SRI JT'STICE J.SREENIVAS RAO
CENTRAL EXCISE APPEAL No.121 of2Ol7
JUDGMENT: (Per the Hot'bte th-e Chief Justice Alok Aradhe)
Mr. Dominic Fernandes, learned counsel for theappellant.
2. l,earn ed counsel for the appellant submits that theCentral Board of Indirect Taxes and Customs has issuedCircular No.3 of 2018, dated O6.Oa.2024, whereunder allthe appeals where the tax effect is below Rs.2,00,00,000/_are required to be withdrawn.
3. Learned counsel for the appellant further submitsthat the subject matter of the appeal is less thanRs.2,OO,0O,OOO/- and therefore, the appellant may bepermitted to withdraw the appeal with the liberty to revivethe same, irr case the subject matter of the appeal fallslrrithin the exceptions mentioned in the aforesaid circular.
4. In view of aforesaid submission, the appeal1Sdismissed as withdrawn in terms of the liberty as prayedfor.
Miscellaneous applications pending, if any, shallstand closed. However, there shall be no order as to costsstand closed. However, there shall be no order as to costs //TRUE COPY//
sd/[. ]M. VIJAYA [BHASKER]JOINTEGIS
SEON OFFICER
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1. Customs, [Excise and ][Service ][Tax Appellate ][Tribunal' ][South]Zonal Bench, [HYderabad]Zonal Bench, [HYderabad]
2. The Commissioner [of ][Customs, ][Central Excise ][and ][Service ][Tax']
Hvderabad -lV Commissionerate, [Hyderabad']3 d;;-CCto sRl. [B ][NARASIMHA sARMA Advocate ][[oPUC]]
4. One CC to [Sri DOMINIC FERNANDES ][, ][Advocate ][(OPUC)]
5. One CC to [SRl. KARAN TALWAR, Advocate ][TOPUCI]
6. Two CD CoPies
kul/ghw
HIGH COURT
DATED:3'111212024
JUDGMENTCEA.No.121 ot 2017
DISMISSING THE CEITAS WITIIDRAWN
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