Principal Commissioner Of Central Tax v. M/S Madhucon Sugar And Power Industries Ltd
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[ 3418 ]
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 HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE J SREENIVAS RAO CENTRAL EXCISE APPEALS NO: 1 OF 2021 Appeal filed under Section 35(G) of Central Excise Act, 1944 against the Final Order dated 12-02-2020 passed in Order No. N3047312020 on the file of the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad preferred against the Order dated 20-10-2010 passed in Order-in-Original No. 17l2O1O-CE-HYD-lll-Adjn-Commr on the file of the Commissioner of Customs, Central Excise & Service Tax, Hyderabad.
Between:
Principal Commissioner of Central Tax, Ranga Reddy GST Commisgionerate, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad - 500001 ...Appella nt AND M/s Madhucon Sugar and Power lndustries Ltd, Rajeshwarapuram, Ammagudem-Post, Nelakondapally-Mandal, Khammam District-S07160
...Respondent
Counsel for the Appellant Mr Bommineni Vivekananda Rep Ms K Rajitha Counsel for the Respondent MrKPAmarnathReddy Rep Ms Yammanuru Siri Reddy The Court delivered the following Judgment :
,,.'
THE HON'BLE THE CHIEF JUSTICE ALOK /IRADHE AND THE HON'BLE SRI JUSTICE J.SREENIVAS RAo CENTRAL EXCISE APPEAL No.l of2O21 JUDGMENT: Per the Hoa'ble the CheJ Justice Atok Aradhe) Mr. Bommineni Vivekanarrda, learned counsel representin6J Ms. K.Rajitha, learned counsel for the appellant.
Mr. K.P.Amarnath Reddy, learned counsel representing; Ms. Yammaluru Siri Reddy, learned counsel for the respondent.
2.
Learnr:d counsel for the appellant submits that the Central Board of Indirect Taxes and Customs has issued Circular No.3 of 2O18, dated 06.08.2024, whereunder all the appeals where the tax effect is below Rs.2,OO,OO,OO0/_ are required to be withdrawn.
3.
Learne,l counsel for the appellant further submits that the subject matter of the appeal is less than Rs.2,OO,OO,O0O/- and therefore, the appellarrt may be
permitted to withdraw the appeal with the liberty to revive the same, in case the subject matter of the appeal falls within the exceptions mentioned in the aforesaid circular'
4. In view of a-foresaid submission, ttre appeal IS dismissed as withdrawn in terms of the liberty as prayed for.
l l Miscellaneous applications pending' if any' shall l stand closed. However, there shall be no order as to costs' i l NIVASA FTAO cr9BAR sdr- K- SRI JOINT //TRUE COPY// S ION OFFICER To, l.TheCustoms,Excise&ServiceTaxAppellateTribunal,RegionalBench, Hyderabad
2. The Commissioner of Customs' Central Excise & Service Tax' Hyderabad
3. One CC to Ms K Rajitha Advocate [OPUC]
4. One CC to Ms Yammanuru Siri Reddy' Advocate [OPUC]
5. Two CD CoPies VA/gh (\'
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HIGH COURT DATED:31 11212024 i:
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JUDGMENT
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,a--,-a-:r-;2 CEA.No.1 of 2021 DISMISSING THE CEA AS WITHDRAWN "df4#'*