THE HIGH COURT FOR THE STATE OF TELANGANA AT…
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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
FRIDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE
PRESENI
THE HON'BLE SRI JUSTICE P.SAM KOSHY
AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
CENTRAL EXCISE APPEAL No: 30 of 2018
Between:
The Commissioner Customs, Central Excise & Service Tax, Hyderabad - lV Commissionerate, Possnet Bhavan Bhavan, Hyderabad- 500 004. (Presently the Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerate) ...AppellanURespondent
AND
M/s. Wings Aviation Private Limited, 7-8-277, S.B.Plaza, Old Airport Road, Bowenpally, Secunderabad - 500011 ...RespondenUAppellant
Appeal under Section 35G of the Central Excise Act, 1944 against the final order No. A13046012017 in Customs Appeal No. 5T12637212013 filed by tr//s. Wings Aviation Private Limited, on the file of the Customs Excise and Service Tax Appellate Tribunal, Regional Bench, Hyderabad dated 21-2-2017, preferred against the Order-in-Appeal No.1212012-(Service Tax)-Commr, dated 04-022013 on the file of the Commissioner of Central Tax, Central Excise and Service Tax, Hyderaba-l Commissionerate.
This Appeal coming on for hearing uponpersuing the order of the Appellate Court as well as the order of the Commissioner upon hearing the arguments ofSri. SWAROOP OORILLA, SC FOR CBIT & CUSTOMS forthe Appellant.
The Court delivered the following: JUDGMENT
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THE IION'BLESzu JUSTICE P.SAMKOSiHY ANI)
THE HON'BLE SRI JUSTICE LAXMI NARAIANA ALIIiHETTY
C.E.A.No.30 of 2018
WDGMENT: (pL. r t t o t t' b lc S r i .l u t r i t'c P.S.-l.l I KOS It l' ) Hearl Sri Swaroop Oorilla, learnt:d Senior Standing
Counsel Ibr th: appellant.
2 The instant appeal is filed bl the Dcpartment challenging tl e impugned order dated 21.02.20 7 irL Appeal No.ST/26372l11013. On perusal ol-the impugrled oder, it clearly reflects that tlLe appeal heard by the CESTAT wrrs that of the assessee. The'lribunal at the outsct itsell'had not entertlined the appeal considering the fact tlrat the issuc rais.ed b'z',he assessee was already seized by the Hon'lrle Suprcme(]ourt in th,: case of Indian Instituie of Airt'ra.ft Engineering v. Lnion o1" Ir;tliat and which is still p:nding by the l-lon'ble Supreme Court. The appeal was disposed of by the CESTAT rescrvinll the right of the appellant to re rive the appeal subject to outccme ol'the decision of the Hon'ble Supreme C'ourt.
'zors(eo)srn t:rs (sc)
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3 Given the said order passed by the CESTAT, we do not
find any adverse order against the present appellant for being aggrieved of the impugned order. The appeal thus does not have any merits. At thisjuncl.urc, the right of the appellant would stand reserved, if at all, at any point of time, there is an adverse order passed against the appellant by the Tribunal.
4 Accordingly, this appeal stands disposed of. No order as
to costs.
- As a sequel, miscellaneous applications pending if any
in this appeal, shall stand closed.
Sd/- B.S.CHIRANJEEVI JOINT REGISTRAR //TRUE COPY// &
SECTION OFFICER
To,
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HIGH COUR'T
DATED:0110t 12023
JUDGMENT
CEA.No.30 cf 2018
DISPOSING OF THE APPET,L
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Colour shows how this judgement treated each authority
Indian Institute of Air&raft Engineering v. Union of IndiaReferred¶2
Indian Institute of Air&raft Engineering v. Union of India
1 provisions across 1 enactments
Commissioner Customs, Central Excise & Service Tax, Hyderabad / Commissioner of Central Tax, Central Excise and Service Tax, Medchal Commissionerate
M/s. Wings Aviation Private Limited
P. Sam Koshy
Laxmi Narayana Alisetty
As recorded by the court registry
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