- 1 - NC: 2025:KHC:496-DB CEA No. 9 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CENTRAL EXCISE APPEAL NO. 9 OF 2019 BETWEEN: THE COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING, OLD AIRPORT ROAD, 4TH FLOOR, DOMLUR, BENGALURU - 560 071. …APPELLANT (BY SRI.AKASH B SHETTY., ADVOCATE) AND: M/S VINAYAKAYA AGENCIES, NO.47, LAKSHMI BUILDING, MARKHAM ROAD, ASHOK NAGAR, BENGALURU - 560 025. KARNATAKA. …RESPONDENT (RESPONDENT SERVED & UNREPRESENTED) THIS CEA / CENTRAL EXCISE APPEAL FILED UNDER SEC.35G OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED16/08/2018 PASSED IN FINAL ORDER NO.21149/2018 IN ST/2661/2011 BY CESTAT, SOUTH ZONAL BENCH, BENGALURU, PRAYING TO 1. ANSWER THE SUBSTANTIAL QUESTIONS OF LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT IN THE INTEREST OF JUSTICE AND EQUITY AND 2. SET ASIDE THE IMPUGNED FINAL ORDER NO. Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:496-DB CEA No. 9 of 2019 21149/2018 IN ST/2661/2011 DATED16/08/2018 PASSED by the CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS CEA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel appearing for the appellant has moved a Memo dated 8.1.2025 seeking leave of the court to withdraw the appeal in view of prescribed monetary limit of Rs.2,00,00,000/- (Rupees Two Crore) only. The said Memo reads as under: “The appellant herein submits before this Hon’ble Court to grant liberty to withdraw the above numbered appeal as the demand is within the prescribed monetary limit of Rupees Two crores. The memo may kindly be taken on record and the said appeal may be dismissed as withdrawn in the interest of justice.” - 3 - NC: 2025:KHC:496-DB CEA No. 9 of 2019 In view of the above, the appeal is disposed off as having been withdrawn, keeping open the question of law involved. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 0