The Commr Of Customs, Cest, Hyderabad v. Ms Astra Microwave Products Ltd., Rr Dist
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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 HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J. SREENIVAS RAO CENTRAL EXCISE APPEAL NO: 121 OF 2017 Between:
The commissioner of customs, central Excise & Service Tax, Hyderabad - ll Commbiionerate, LB Stadium Road, Basheerbagh, Hyderabad ...APPELLANT AND M/s.AstraMicrowaveProductsLtd.(Unit-lV),Sy-'No'1/1,.PlotNo"l8'19'20',21 IFartl Hardware park, lmarat Khancha, Raviryala Village Maheshwaram Manoal hanja Reddy Di'strict. Telangana - 500005 ...RESPONDENT AppealunderSection35(G)ofCentralExciseAct,lg44againsttheorder of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench' Hyderabad dated 25-08-2016 in Appeal No Et 23491 12014 in Final Order No. tu30747 - 30748 12O16 prefeted against the order -in - Or(2inal No' HYD - EXCUS- 004-coM -006-14-15 dated 26-09-2014.dated 26-09-2014 0n the file of the commissioner of customs, central Excise and service Tax, Hyderabad -lV Commissionerate, HYderabad'
Counsel for the Appellant: SRI DOMINIC FERNANDES Counsel for the Respondent: SRI KARAN TALWAR The Gourt delivered the following Judgment :
THE HON'BLE THE CHIEF JUSTICE AI.OK ARADHE AND THE HON'BLE SRI JT'STICE J.SREENIVAS RAO CENTRAL EXCISE APPEAL No.121 of2Ol7 JUDGMENT:
(Per the Hot'bte th-e Chief Justice Alok Aradhe) Mr. Dominic Fernandes, learned counsel for the \ appellant.
2.
l,earn ed counsel for the appellant submits that the Central Board of Indirect Taxes and Customs has issued Circular No.3 of 2018, dated O6.Oa.2024, whereunder all the appeals where the tax effect is below Rs.2,00,00,000/_ are required to be withdrawn.
3.
Learned counsel for the appellant further submits that the subject matter of the appeal is less than Rs.2,OO,0O,OOO/- and therefore, the appellant may be permitted to withdraw the appeal with the liberty to revive the same, irr case the subject matter of the appeal falls lrrithin the exceptions mentioned in the aforesaid circular.
4. In view of aforesaid submission, the appeal 1S dismissed as withdrawn in terms of the liberty as prayed for.
Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs sd/. M. VIJAYA BHASKER JOINT EGIS //TRUE COPY// SE ON OFFICER To
1. Customs, Excise and Service Tax Appellate Tribunal' South Zonal Bench, HYderabad
2. The Commissioner of Customs, Central Excise and Service Tax' Hvderabad -lV Commissionerate, Hyderabad'
3 d;;-CCto sRl. B NARASIMHA sARMA Advocate [oPUC]
4. One CC to Sri DOMINIC FERNANDES , Advocate (OPUC)
5. One CC to SRl. KARAN TALWAR, Advocate TOPUCI
6. Two CD CoPies kul/ghw
\ HIGH COURT DATED:3'111212024 rr i-l I s g I ?
J o ?
t
JUDGMENT
CEA.No.121 ot 2017 DISMISSING THE CEIT AS WITIIDRAWN I CBSN .ft*