CEA/25/2018 of COMMISSIONER OF CUSTOMS,CENTRAL TAX AND RANGA REDDY COMMISSIONERATE Vs M/s. Sagar Cements Ltd., on 31 December 2024

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INTHEHIGHcoURTFoRDTILEST-4TEoFTELANGANA

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PRESENT

OKARADHEsTlCETHEHON'BLETHEcHl[EF][ JU]AND.SREENlvASoTHEHoN'BLESRIJUS[TlcEJ]CENTRALEXcISEAP,.PEALNo:25of2018

Between:

eaddv commissionerate' [Posneft]

Jl&"::+l[i:fl [::::.ffi ][[X'1ff ][X;'50""1'9"uot%ooo'1]tffJ}:|jl, [lll ][" ][gn*'"':m:':l ]["*l;':"'&'Sillj'fl ]['J..":*,.* ][3"s'33'ol3 ][il']iii,i"iru"o, [Telansana ][) ]

...Appellant

AND

M/s. sagar [cements ][Ltd., ][Mattampalf Viilage, Nalgonda ][District, ][Telangana]state "'ResPondent Appeal [is ][filed ][under Section 35-G of ][the ][Central Excise ][Act' ][1944 against]the order [of the ][Customs' Excise ][& ][Service ][Tax ][Appellate ][Tribunal' ][South ][Zonal]Bench, [Bangalore/Regional ][Bench ][Hyderabad ][in ][Final ][Order ][No' ][N3O21912017 ][in]Appeal No.E/2/2011 [daled 20-02-2017 ][preferred against ][the ][Order ][- ][in ][- ][Appeal]No. 24I2010-HYDERABAD [lll ][Adjn ][( ][Commr) ][dated ][06-12-2010 on the file ][of ][the]Commissioner [of ][Central ][Excise ][& Service ][Tax' ][Hyderabad']

Counsel for [the Appellant: Mr' Dominic ][Fernandes]

CounselfortheRespondent:Mr'K.P.AmarnathReddy,representingMr. Y. Sreenivasa [ReddY]

The Court delivered [the ][following: ][JUDGMENT]

\

HON'cCEALOrHEANDHONSRIJUSTICE J.soCENTEXcISEAPPEALNo,5of2o18

JMENT

: (Per the Hon,bte the Chief Justice Alok Aradhe)

Mr. Dominic Fernandes, Iearned counsel lbr lbrtheappellant Mr. l(,p.Amarnath l(,p.AmarnathReddy, Iearned counselrepresenting MrY. Sreenivasa Reddy, learned counsel forthe respondent.

2. Learned counsel for the appellarrt submits that theCentral Board of Indirect Ta_xes and Customs has issuedCircular IVo.3 of 201g, dated. 06.O8.2O24, whereunder a[the appeals where the tax effect is below Rs.2,00,00,000/_are required to be withdrawn.

3. Learned :ounsel for the appellant further submitstt/at the subject matter of the appeal is less rhanRs.2,00,00,000/- [and ][therefore, ][the ][appellant ][rnav ][be]

permitted [to u'ithdraw ][the ][appeal ][with the libertv ][to ][revive]

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\To,

the [same, ][in ][case ][ttre ][subj ][ect ][matter of ][the ][appeal ][falls]within [the ][exceptions mentioned ][in the ][a-foresard ][circular']

4. [In ][view ][of ][aforesaid ][submission' ][the ][appeal ][is]dismissed [as withdrawn ][in ][terms ][of the ][liberty ][as ][prayed]for.

Miscellaneous [aPPlicatrons][ pending, ][if ][anY, ][sha1l]stand [closed']However, [there ][shall ][be ][no order ][as ][to ][costs']

Sd/. M. [VIJA]BERJOINT[R]STRAR

//TRUE [COPY//]

STION OFFICER

1. ' The [Customs, Excise ][& ][Service ][Tax ][Appellate ][Tribunal' ][South ][Zonal ][Bench']Bangalore/RegionalBenchHyderabadBangalore/RegionalBenchHyderabad

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

3. One [CC ][to ][Mr. ][Dominic ][Fernandes, ][Advocate ][[OPUC]]

4. One CC [to ][Mr. ][Y. ][Sreenivasa ][Reddy, ][Advocate ][[OPUC]]

5. Two CD [CoPies]

kam/gh..

HIGH COURT

DATED:31 t12t2024