Telangana High Court
Commissioner Of Central Taxmedchalgst ... vs M/S Dr. Reddys Laboratories Ltd. on 13 November, 2024
THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE
AND
THE HON'BLE SRI JUSTICE J.SREENIVAS RAO
CENTRAL EXCISE APPEAL No.13 of 2020
JUDGMENT:
(Per the Hon'ble the Chief Justice Alok Aradhe)
Mr. Dominic Fernandes, learned Senior Standing
Counsel for the Central Board of Indirect Taxes and
Customs, for the appellant.
2. This appeal under Section 35G of the Central Excise
Act, 1944, is directed against the order dated 21.03.2019
passed by the Customs, Excise & Service Tax Appellate
Tribunal, Regional Bench, Hyderabad (hereinafter referred
to as, "the Tribunal").
3. Facts giving rise to filing of this appeal briefly stated
are that the respondent - assessee, which is an export
oriented unit, had filed an application for de-bonding on
14.10.2009 and gave the details of the stock on
20.10.2009. The final exit order under the de-bonding
scheme was issued on 09.03.2010.
4. The office of the Deputy Commissioner of Customs &
Central Excise, Hyderabad, has issued a letter bearing
C.No.IV/16/40/2009-Tech (PF), dated 11.02.2010, by
which the assessee was required to pay various duties.
The assessee was aggrieved by the directions contained in
paragraph 4 of the aforesaid letter.
5. The assessee filed an appeal before the first appellate
authority. The first appellate authority dismissed the
appeal. Being aggrieved, the assessee filed an appeal
before the Tribunal. The Tribunal, by an order dated
21.03.2019, has allowed the appeal. In the aforesaid
factual background, this appeal has been filed.
6. Learned Senior Standing Counsel for the appellant
submitted that the order passed by the Tribunal is
contrary to the specific instructions contained in the
Board's Circular dated 05.01.2004 and the Tribunal ought
to have appreciated that the issue has not attained finality.
7. We have considered the submissions made by the
learned Senior Standing Counsel for the appellant and
have perused the record.
8. The Tribunal has taken note of a similar issue of
de-bonding and discharge of central excise duty on semi-
finished and finished goods lying in stock on the date of
final exit order in the case of the assessee itself. It has
further been noted that against the order of the Tribunal, a
Central Excise Appeal, namely C.E.A.No.103 of 2015, was
preferred before the High Court of Judicature at Hyderabad
for the State of Telangana and the State of Andhra
Pradesh, which was dismissed as infructuous on
14.03.2016.
9. It is also pertinent to note here that the High Court in
the case of the assessee itself, by an order dated
14.03.2016, had upheld the order of the Customs, Excise
& Service Tax Appellate Tribunal and has dismissed the
appeal as infructuous. The aforesaid orders have attained
finality.
10. For the aforementioned reasons, no substantial
question of law arises for consideration in this appeal.
11. In the result, the appeal fails and is hereby
dismissed.
Miscellaneous applications pending, if any, shall
stand closed. However, there shall be no order as to costs.
______________________________________
ALOK ARADHE, CJ
______________________________________
J.SREENIVAS RAO, J
13.11.2024
vs
