The High Court dismissed an appeal as withdrawn under a CBIC circular applicable to tax effects below Rs. 2,00,00,000/-, granting liberty to restore if an exception applies.
Apdal dismissed as withdrawn with liberty to restore if an exception applies.
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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I I ; I i
IN THE HIGH COURTFOR THE STATE OF TELANGANA AT HYDERABAD
SATURDAY, THETWENTY FIRST DAYOF SEPTEMBER TWO THOUSANDAND TWENTYFOUR
PRESENT
THE HONOURABLESRI JUSTICE SUJOY PAUL AND THE HONOURABLESRIJUSTICENAMAVARAPU RAJESHWAR RAO
CENTRAL EXCISE APPEALS NO:73OF 2017
CentralExciseAppealfiledunder35GoftheCentralExciseAct,l944against the order of thecustoms,Excise & service Tax Appellate Tribunal, Regional Bench, Hyderabad, dated08.09.2016 passedin Final order No A/30755-3075912016in Appeal No. El6O7l2OO6,PreferredagainsttheOrderdated 31'03'2005in Orderin original No. 06/2005on the file of the commissioner of customs and central Excise, Hyderbad-1, Commissionerate,Hyderabad
Between:
The Principal CommissionerCustoms, Central Excise & ServiceTax' ii;";ffi-i bor*i".ion"oi", L.BStadium Road' Basheerbagh'H-yderabad- 500 004 "'APPellant
AND
M/S Rama Spinners [P]LTD.,Sy.No 393, KallakalVillage Toopran Mandal' - M"o"r. oiitri"t, telangaha- 502 334 "'Respondent
Counsel for the Appellant: Sri. A RamaKrishna Reddy (SC FOR CBIC) Counsel for theRespondent: Sri KaranTalwar
The Court deliveredthe following: JUDGMENT
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
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THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
CENTRAL EXCISE APPEAL No.73 of 2Ol7
JUDGMENT: (Per Hon'ble Sri Justice Sujoy paul)
Sri A. trlama Krishna Reddy, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), for the appellant, would submit that, in terms of CBIC Circular No.3 of 201g, dated 06.O8.2O24, aIl appeals, where the tax effect is below Rs.2,00,00,0O0/- are required to be withdrawn and, as the value of the present appeal is less than Rs.2,OO,OO,OOO/-,iDuty is Rs. 1,52,33, tST /_onlyl, the appellant may be pernitted to withdraw the appeal. Learned Senior Standing Counsel would further submit that liberty may be granted, in case it were to be found later that t].e subject matter of the appeal falls within the exceptions mentioned in the a{oresaid Circrrlar, to file an application for restoration of the appeal.
2 Granting liberty AS sought for, the appeal is dismissed as withdrawn. The question of law involved in tJlis appeal will remain open No costs
Interlocuto a lications , if an endin shall also stand clo sed.
//TRUE COPY//
Sd/- K. SRINIVASA RAO JOtNr R(:ctsTRAR //
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SECTION OFFICER
To,
2 One CC to Sri. ,A Rama Krishna Reddy (SC FOR CB|C) [OPUC] 4. One CC to Sri. Karan Talwar, Advocate 1OeUCl
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HIGH COURT
DATED:2110912024
JUDGMENT
GEA.No.73 ol 20'17
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DISMISSING THE APPEAL AS WITHDRAWN
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The Principal Commissioner Customs, Central Excise & Service Tax
M/S Rama Spinners [P]LTD.
Sujoy Paul
Namavarapu Rajeswara Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
