The Commissioner Of Central Excise, ... vs M/S. Shalimar4 Agro Tech P Ltd.,
2025 Latest Caselaw 1694 Tel

Telangana High Court

The Commissioner Of Central Excise, ... vs M/S. Shalimar4 Agro Tech P Ltd., on 3 February, 2025

Author: P. Sam Koshy

Bench: P.Sam Koshy

                THE HON'BLE SRI JUSTICE P.SAM KOSHY
                                            AND
      THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA

                 CENTRAL EXCISE APPEAL No.97 of 2011

JUDGMENT:

(per the Hon'ble Sri Justice P. Sam Koshy)

Heard Ms. Bokaro Sapna Reddy, learned Senior Standing

Counsel for Income Tax appearing on behalf of the appellant and

Mr. C.H. Pushyam Kiran, learned counsel for the respondent.

2. The instant appeal under Section 130 of the Customs Act, 1962,

has been preferred by the appellant against the order passed by the

Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench,

Bangalore, in Order No.1314/2010, dated 25.10.2010, passed in Appeal

No.C/136/07.

3. Central Board of Indirect Taxes and Customs (CBIC) has issued

circular bearing No.CBIC-160390/20/2024-JC-CBEC, dated 06.08.2024,

enhancing the monetary limits for filing appeals by the Department

before the Customs, Excise and Service Tax Appellate Tribunal, High

Courts and Supreme Court as a measure for reducing litigation. In the

said Circular, we find that the monetary limit fixed for filing an appeal

before the High Court is Rs.2.00 crore.

4. In the instant appeal, tax effect is well below the monetary limit.

5. Therefore, the appeal filed by the appellant is dismissed in terms of

the aforesaid circular bearing No.CBIC-160390/20/2024-JC-CBEC,

dated 06.08.2024. However, if the appeal comes within the exception of

the said Circular, it would be open to the appellant to seek revival of the

appeal. No costs.

6. As a sequel, miscellaneous applications pending if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_________________________________ NARSING RAO NANDIKONDA, J

Date: 03.02.2025 GSD