Commissioner Of Customs,Central Tax And Ranga Reddy Commissionerate v. M/S. Sagar Cements Ltd.,

t 34181 INTHEHIGHcoURTFoRDTILEST-4TEoFTELANGANA r u E s D#brlilr#Hil'ls8iffflLs 5* "* PRESENT cHlEF JU DH RA CE OK sTl TH TH HO LE N'B AND lvAS .SRE EN USTlcEJ RIJ ES BL oN'

EH TH of2 ,.

P :25 AP No EAL EXc ISE AL NTR CE Between:

eaddv commissionerate' Posneft Jl&"::+l[i:fl ::::.ffi [X'1ff X;'50""1'9"uot%ooo'1 tffJ}:|jl, lll " gn*'"':m:':l "*l;':"'&'Sillj'fl 'J..":*,.* 3"s'33'ol3 il' iii,i"iru"o, Telansana ) ...Appellant AND M/s. sagar cements Ltd., Mattampalf Viilage, Nalgonda District, Telangana state "'ResPondent Appeal is filed under Section 35-G of the Central Excise Act' 1944 against the order of the Customs' Excise & Service Tax Appellate Tribunal' South Zonal Bench, Bangalore/Regional Bench Hyderabad in Final Order No' N3O21912017 in Appeal No.E/2/2011 daled 20-02-2017 preferred against the Order - in - Appeal No. 24I2010-HYDERABAD lll Adjn ( Commr) dated 06-12-2010 on the file of the Commissioner of Central Excise & Service Tax' Hyderabad' Counsel for the Appellant: Mr' Dominic Fernandes CounselfortheRespondent:Mr'K.P.AmarnathReddy,representing Mr. Y. Sreenivasa ReddY The Court delivered the following: JUDGMENT

ON'

r HE c CE LO N AND JUSTIC HO SRI E J.

s CENT EXc ISE , APPEAL o18 5o f2 No J MENT : (Per the Hon,bte the Chief Justice Alok Aradhe) Mr. Dominic Fernandes, Iearned counsel lbr the appellant Mr. l(,p.Amarnath Reddy, Iearned counsel representing Mr Y. Sreenivasa Reddy, learned counsel for the respondent.

2.

Learned counsel for the appellarrt submits that the Central Board of Indirect Ta_xes and Customs has issued Circular IVo.3 of 201g, dated. 06.O8.2O24, whereunder a[ the appeals where the tax effect is below Rs.2,00,00,000/_ are required to be withdrawn.

3.

Learned :ounsel for the appellant further submits tt/at the subject matter of the appeal is less rhan Rs.2,00,00,000/- and therefore, the appellant rnav be permitted to u'ithdraw the appeal with the libertv to revive

:

the same, in case ttre subj ect matter of the appeal falls within the exceptions mentioned in the a-foresard circular'

4. In view of aforesaid submission' the appeal is dismissed as withdrawn in terms of the liberty as prayed for.

Miscellaneous aPPlicatrons pending, if anY, sha1l stand closed'

However, there shall be no order as to costs' Sd/. M. VIJA ER JOINT R STRAR //TRUE COPY// S TION OFFICER To,

1. The Customs, Excise & Service Tax Appellate Tribunal' South Zonal Bench' ' Bangalore/RegionalBenchHyderabad

2. The Commissioner of Central Excise & Service Tax' Hyderabad'

3. One CC to Mr. Dominic Fernandes, Advocate [OPUC]

4. One CC to Mr. Y. Sreenivasa Reddy, Advocate [OPUC]

5. Two CD CoPies kam/gh..

k*

HIGH COURT DATED:31 t12t2024 ==:_e 1 Hr- S 14,

JUDGMENT

Yo q '(, CEA.No.25 of 2018 2 5 ,,1,1,1 2t?5 t O6: gpaT 3Br,o.

THE APPEAL IS DISMISSED AS WITHDRAWN ,W