The Commissioner Of Central Excise v. Mls. Shalimar Agro Tech (P) Limited
Case at a glance
Provisions considered
- Customs Act, 1962 s. 130
Key paragraphs
- Para 55. Therefore, the appeal filed by the appellant is dismissed in terms o the aforesaid circular bearing No.CBIC- 16O39O /20 12O24-JC-CBEC, 1n 1 dated O6.O8.2024. However, if the appeal comes within the exception of the said Circular, it would be open to the appellant to…
Judgment
Cause title
Counsel for the Appellant:
Ms. Bokaro Sapna Reddy, Senior Standing Counsel for lncome Tax Counsel for the Respondent: Sri Ch. Pushyam Kiran The Court delivered the following
JUDGMENT:
THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON,BLE SRI JUSTICE NARSING RAO NANDIKONDA I I lNlll CENTRAL EXCISE APPEAL No.97 of2OlL JUDGMENT: (per the llotr'ble Sn Justice P. Sam Koshg) Heard Ms. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income Ta-x appearing on behalf of t:e appellant anrl --- - Mr. C.H. Pushyam Kiran, learned counsel for the respondent. \
The instant appeal under Section 13O of the Cr'rstoms Act' 1961. r has been preferred by the appellant against the orcler passed by thr: \. l Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Bangalore, in Order No.1314/20 10, dated 25-lO-2OlO, passed in Appeal No.C/ 136/07
Central Boarcl of tnclirect Taxes and Customs (CBIC) has issueil ' ' circular bearing No. CBIC - 160390 / 20 I 2O24-JC-CBEC, dated 06'O8'2O24, enhancing the monetarl' limits for filing appeals b'y 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, u,e find that the monetary limit fixed for fding an appeail - - before the High Court is Rs.2.0O crore.
[n the instant appeal, ta-x effect is u'ell below the monetary limit- IIIII
Therefore, the appeal filed by the appellant is dismissed in terms o the aforesaid circular bearing No.CBIC- 16O39O /20 12O24-JC-CBEC, 1n 1 dated O6.O8.2024. 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.
As a sequel, miscellaneous applications pending if any, shall stand closed To, //TRUE COPY// Sd/- M. VIJAYA BHASKER olNT REGISTRAR / ECTION OFFICER The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench. Banqalore ffit#;t;;;Jnlr of customs, central Excise (Appeals)' Port Area' custom - -- House, VisdkhaPatnam The DeputY Commissioner of Customs, Kakinada I DjYision' Kakinada o"""cUt,l'url soii'o sapna neoav, (SR SC fg.B^lJ) IoPUC] 5;; cd i6'sii Cn Fr.r,vah Kiran' Advocate [oPUC] Two CD CoPies 1 2
3. 4 5. 6. lig hfr HIGH COURT DATED: 0310212025 ,"/ ill{ilI JUDGMENT CEA.No.97 of 2011 t ( o o 1 gE SrA 15 'l\ (. t' I C 04 t'lAfi 28[ t oESpATclr 6.C * DISMISSING THE APPEAL €.C+ {xs \cr- n IffiIIII ,r. l
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.