IN THE HIGH COURT OF ORISSA AT CUTTACK OTAPL No. 7 OF 2018 Commissioner, Central Excise and Customs, Bhubaneswar-II Commissionerate …. Appellant Mr. Avinash Kedia, Junior Standing Counsel -versus- M/s. SMC Power Generation Ltd., Jharsuguda …. Respondent CORAM: JUSTICE K.R. MOHAPATRA JUSTICE M.S. RAMAN ORDER Order No. 21.05.2026 I.A. No.17 of 2026 and OTAPL No. 7 OF 2018 9. 1. This matter is taken up through hybrid mode. 2. This OTAPL [arising out of order No.FO/77013/2017, dated 28.08.2017 passed in Appeal No.E/652/2006, CO-46/2012 by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata1] has been filed with the following prayer: “Under the facts and circumstances of the case, the Appellant most humbly prays the Hon’ble Court to consider the same and be pleased to (a) allow this appeal; (b) pass order by setting aside and/or quashing the impugned order dated 28/08/2017 passed by the learned Customs, Excise Directed against Order-in-Original dated 26.09.2005 passed by the Commissioner, Central Excise and Customs, Bhubaneswar-II in connection with Demand-cum-Show Cause Notice dated 07.06.2005 pertaining to transactions for the period from May, 2004 to February, 2005. Digitally Signed Signed by: MADHUSMITA SAHOO Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 21-May-2026 16:50:17 Signature Not Verified & Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata in Order No.FO/77013/2017 so far it concerned to Appeal No.E/6522006 under Annexure No.1; (c) pass such order or further order as this Hon’ble Court deems fit and proper; And for this act of kindness the petitioner shall ever pray.” 3. Mr. Avinash Kedia, learned Junior Standing Counsel appearing for the appellant submits that I.A. No.17 of 2026 has been filed seeking withdrawal of the Appeal, as the aforesaid Appeal filed by the Department is below the monetary limit, as enhanced and made applicable to the pending cases, specified in Letter No.CBIC-160390/20/2024/JC-CBEC, dated 6th August, 2024 partially modifying Instruction F.No.390/Misc/163/2010-JC, dated 17.08.2011 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell), New Delhi. 4. In view of such submission, the interlocutory application bearing I.A. No.17 of 2026 seeking leave to withdraw is allowed and the OTAPL No.07 of 2018 is, accordingly, disposed of as withdrawn. Pending interlocutory application(s), if any, shall stand disposed of. Urgent certified copy of this order be granted on proper application. (K.R. Mohapatra) Judge (M.S. Raman) Judge ms Designation: SENIOR STENOGRAPHER