The High Court dismissed the appeal as withdrawn based on CBIC Circular No. 3 of 2018 requiring withdrawal of appeals with tax effect below Rs. 2 crore, granting liberty to file an application for restoration if exceptions apply.
The appeal is dismissed as withdrawn with liberty granted to file an application for restoration if exceptions apply.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
SATURDAY,THE TWENW FIRST DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HON'BLE SRI JUSTICE SUJOY PAUL AND
THE HON'BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
CENTRAL EXCISE APPEALS NO: 206 OF 2018
Between:
The commissioner of customs, central Excise and service Tax, Hyderabad-l Commissionerqle, _Kendriya ShulkBhavan, L.B.StadiumRoad, Basheerbagh, Hyderabad -500004 (Presently the commissioner of central rax, central Excise a"nd Service Tax, Medchal Commissionerate). ...APPELLANT AND
M/s.Pravesha lndustrial Pvt. Limited (Unit-ll), Sy.No. 81 and 84 ptot No.43, ANRICH lnqu_sqql E:t4e, Bollaram, Jinnarm, Medak District, Tetangana-502325. ,..RESPONDENT
Appeal filed under Section 35-G of the Central Excise Act,.1944 against the order of the customs Excise & service Tax Appellate Tribunal, Regional Bench at Hyderabad, vide Final Order No.A./ 31794-31796t2017 ( N31Z94|ZO17) in Appeat No. E/30748/2017 dated 13-11-2017 preferred agarnst the Order -rn Appeal No. 401 2015 ( H-1) dated 06-06-2016 on the file of the Commissioner of Appeals, Hyderabad preferred against the Order in Original No. i7912015-16 R dated.l8-06- 2015 on the file of the Deputy Commissioner , Jinnaram Drvision, gth Floor, Tilak Road, Ramkote, Hyderabad..
Counsel for the Appellant: SRl. A. RAMA KRISHNA REDDY (Standing Counsel for CBEC)
Counsel for the Respondent: SRI KARAN TALWAR
The Court delivered the following Judgment:
THE HONOURABLE SRI JUSTICE SUJOYPAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPURAJESHWARRAO CENT RAL EXCISE APPEAL No.2O6 of2O18
JUDGMENT:(Per Hon'ble Sn Justice SujoyPauI)
Sri A. Rama Krishna Reddy, learned Senior StandingCounsel for Central Boarcl of Indirect Taxes and Customs(CBIC), forthe appellant, would submit that, in terms of CBIC CircularNo.3 of 2018, dated O6.Oa.2O24 , all appeals, where the tax effectisbelow Rs.2,OO,OO,OOO/ - are required to be withdrawn and, as thevalue of the present appeal is less than Rs.2,00,OO,OOO/-, the appellant may be permitted to u.,ithclraw the appeal. l,earned Senior Standing Counsel would further submit that liberty may be granted, in case it *'ere to be found later that the subject matter of the appeal falls within the exceptions mentioned in the aforesaid Circular, to frle an application for restoration ol ttre appeal.
lnterlocutory applications, if any pending, shall also stand
closed.
Sd/- A.V.S.S.C.S.M. SARMA JOINT REGISTRAR
//TRUE COPY//
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2 provisions across 2 enactments
Commissioner of Customs, Central Excise and Service Tax, Hyderabad
M/s. Pravesha Industrial Pvt. Limited
Sujoy Paul
Namavarapu Rajeshwar Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
