- 1 - NC: 2025:KHC:3687-DB CEA No. 41 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH 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. 41 OF 2024 BETWEEN: M/S. SLR METALIKS LIMITED SY. NO.632, 649, NARAYANA DEVERAKERE, HAGARIBOMANAHALLI, MARIAMMANAHALLI, BELLARY-583222 (PRESENTLY VIJAYANAGAR DISTRICT), REPRESENTED BY IT'S AUTHORISED SIGNATORY SRI. K.VENKATA RAGHAVENDRA S/O. LATE SHRI. MOHAN SETTY AGED ABOUT 45 YEARS DEPUTY GENERAL MANAGER …APPELLANT (BY SMT. VANI H., ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, NO. 71, CLUB ROAD, BELGAUM 590 001. 2. THE CUSTOMS, EXCISE, SERVICE TAX APPELLATE TRIBUNAL, KG ROAD, BANGALORE. …RESPONDENTS THIS EXCISE APPEAL IS FILED UNDER SEC. 35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 01.10.2024 PASSED IN FINAL ORDER NO.20163/2017 BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BANGALORE, PRAYING TO SET ASIDE THE FINAL ORDER NO.20942/2024 DATED 01.10.2024 ISSUED ON 09.10.2024 OF THE HONBLE TRIBUNAL TO THE EXTENT OF DENYING THE Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:3687-DB CEA No. 41 of 2024 BENEFIT OF CENVAT CREDIT IN VIEW OF THE FACTS AND CIRCUMSTANCES SET FORTH ABOVE, IN THE INTEREST OF JUSTICE. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the Appellant, in view of the Full Bench decision of this Court in KPTCL v. GOPALA KRISHNA & OTHERS, 2016 (6) KLJ 274, seeks leave of the Court to withdraw the Appeal so that it can be presented before the Dharwad Bench of this Court. Leave granted and the Appeal is disposed off as having been withdrawn with liberty as sought for. It is made clear that The period spent during the prosecution of this Appeal be discounted while counting the period of limitation. - 3 - NC: 2025:KHC:3687-DB CEA No. 41 of 2024 Registry to return the certified copies of the documents to the Appellant after retaining xerox copies thereof in the file. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DH List No.: 1 Sl No.: 10 CT:SNN