The Principal Commissioner Of Central ... vs M/S. Oil Country Tubular Pvt. Ltd.
2025 Latest Caselaw 2997 Tel

Telangana High Court

The Principal Commissioner Of Central ... vs M/S. Oil Country Tubular Pvt. Ltd. on 11 March, 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.36 OF 2024

JUDGMENT:

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

Heard Mr. K.Prashanth, learned Standing Counsel for Central

Board of Indirect Taxes and Customs (CBIC), appearing on behalf of

the appellant and Mr.S.Dinesh Kumar, learned counsel appearing on

behalf of the respondent.

2. The instant appeal under Section 35G of the Central Excise Act,

1944, has been preferred by the appellant against the order passed by

the Customs, Excise and Service Tax Appellate Tribunal, Regional

Bench, Hyderabad, in Order No.A/30273-30277/2024, dated

08.04.2024, passed in Appeal No.E/30446/2016.

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: 11.03.2025 ynk

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

CENTRAL EXCISE APPEAL No.36 OF 2024

11.03.2025 ynk