The Commissioner Of Central Excise And ... vs Sri Saleh Baginwan
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Telangana High Court

The Commissioner Of Central Excise And ... vs Sri Saleh Baginwan on 7 January, 2025

         THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE
                                      AND
            THE HON'BLE SRI JUSTICE J.SREENIVAS RAO



          CENTRAL EXCISE APPEAL No.65 of 2009

JUDGMENT:

(Per the Hon'ble the Chief Justice Alok Aradhe)

Mr. A.Radha Krishna, learned Senior Standing

Counsel for the Central Board of Indirect Taxes and

Customs, for the appellant.

Mr. P.A.Seshu, learned counsel for the respondent.

2. Learned counsel for the respondent submits that the

Central Board of Indirect Taxes and Customs has issued a

Circular No.3 of 2018 dated 06.08.2024 whereunder all the

appeals where the tax effect is below Rs.2,00,00,000/- are

required to be withdrawn.

3. The aforesaid submission is placed on record.

4. Accordingly, the appeal is dismissed with the liberty

to the appellant to revive the same in case the subject

matter of the appeal falls within the exceptions mentioned

in the aforesaid circular or the tax impact is above

Rs.2,00,00,000/-.

Miscellaneous applications pending, if any, shall

stand closed. However, there shall be no order as to costs.

______________________________________ ALOK ARADHE, CJ

______________________________________ J.SREENIVAS RAO, J

07.01.2025 vs