- 1 - NC: 2025:KHC-D:4844-DB CEA No. 100002 of 2024 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 17TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA CENTRAL EXCISE APPEAL NO.100002 OF 2024 BETWEEN: COMMISSIONER OF CENTRAL EXCISE, NOW COMMISSIONER OF CGST AND EXCISE, BELAGAVI, NO.71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELAGAVI-590001. …APPELLANT (BY SRI GIRISH S. HULMANI, ADVOCATE.) AND: DODDANNAVAR BROTHERS (EOU DIVISION), DODDANNAVAR COMPOUND, NEAR FORT, BELAGAVI-590016. …RESPONDENT (BY SRI SHASHANK S. HEGDE, ADVOCATE.) THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G OF CENTRAL EXCISE ACT, 1944, PRAYING TO SET ASIDE THE ORDER PASSED BY CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONE BENCH, BENGALURU, IN SERVICE TAX APPEAL NO.ST/2531/2010 AND ST/27/2010 IN FINAL ORDER NO.FO/ST/A/20702-20703/2023-ST (DB) DATED 06/07/2023 TO THE EXTENT SO FAR IT RELATES TO SERVICE TAX APPEAL NO.ST/27/2010 IN FINAL ORDER NO.FO/ST/A/20703/2023-ST (DB) DATED 06/07/2023 (VIDE ANNEXURE-A) AND TO SET ASIDE THE ORDER IN APPEAL NO.489/2009 DATED 26/11/2009 PASSED BY COMMISSIONER OF CENTRAL EXCISE (APPEALS), MANGALURU (VIDE ANNEXURE-C) AND CONSEQUENTLY TO CONFIRM ORDER IN OIO NO.5/2009(R) DATED 27/02/2009 PASSED BY ASSISTANT COMMISSIONER, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, Digitally signed by V N BADIGER Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4844-DB CEA No. 100002 of 2024 DHARWAD DIVISION, HUBBALLI (VIDE ANNEXURE-B) BY ALLOWING THIS APPEAL FILED BY THE APPELLANT HEREIN AND ETC.,. THIS CENTRAL EXCISE APPEAL COMING ON FOR ORDERS THIS DAY, ORDER IS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S G PANDIT) Learned counsel for appellant Sri Girish S. Hulmani, has filed a memo dated 11.03.2025 praying to dismiss the appeal as withdrawn. The memo reads as follows: MEMO Herein the appellant above named most respectfully files this memo as under. That in view of the circular issued by the Deputy Secretary (Judicial Cell) Department of Revenue, Govt. of India, dtd 06/08/2024 regarding reduction of Government Litigation – Raising of monetary limits for filing appeal by the appellant department where in the monetary limit for filing appeal before Hon’ble High Court has been enhanced to Rs.2 Crore (Two Crores) and the same is applicable to the pending cases as well. It is further submitted that this Hon’ble Court may kindly be pleased to take this memo on records and the top noted appeal may kindly be dismissed as withdrawn, in the interest of justice and equity. - 3 - NC: 2025:KHC-D:4844-DB CEA No. 100002 of 2024 2. Since the subject matter of the appeal is less than two crore rupees, as sought, the appeal is dismissed as withdrawn. Sd/- (S G PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE MRK CT: UMD. List No.: 1 Sl No.: 24