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2025 DAILYLAW 5422 (KAR)

COMMISSIONER OF CENTRAL EXCISE v. M/S ULTRA-TECH CEMENT LTD

CEA/100006/2018 · 2025-03-12

C M Poonacha, S G Pandit

body2025

Judgment text

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- 1 - NC: 2025:KHC-D:4691-DB CEA No. 100006 of 2018 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 12TH 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. 100006 OF 2018 BETWEEN: COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BELAGAUM, NO.71, CLUB ROAD, CENTRAL EXCISE BUILDING, BELGAUM 590001. …APPELLANT (BY SRI. GIRISH HULMANI, ADVOCATE) AND: M/S ULTRA-TECH CEMENT LTD., UNIT, M/S RAJSHREE CEMENT WORKS, MALKHED DIST, GULBARGA. …RESPONDENT (NOTICE TO RESPONDENT IS SERVED) THIS CENTRAL EXCISE APPEAL FILED U/SEC.35 G OF THE CENTRAL EXCISE ACT, 1944, PRAYING TO, A. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AND DECIDE THE SAME. B. SET ASIDE THE ORDER DATED 20.9.2017 MADE IN APPEAL NO.E/1609/2012-SM ON THE FILE OF THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, BANGALORE, PRODUCED AT ANNEXURE-D & ETC., THIS CENTRAL EXCISE APPEAL, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:4691-DB CEA No. 100006 of 2018 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S G PANDIT) Learned counsel Sri. Girish S. Hulmani appearing for the appellant files a memo dated 11.03.2025 seeking leave to withdraw the appeal. The memo reads as under: In view of Circular issued by the Deputy Secretary (Judicial Cell), Department of Revenue, Government of India, dated 6.8.2024 regarding reduction of Government Litigation-Raising of monetary limits for filing appeal by the appellant department wherein the monetary limits for filing appeal before the 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Hon’ble Court may kindly be pleased to take this memo on record and the top noted appeal may kindly be dismissed as withdrawn, in the interest of justice and equity. The memo is placed on record. In terms of memo, since the monetary limit of the appeal is within ₹2 Crores, the appeal is dismissed as withdrawn. Sd/- (S G PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE JTR Ct:vp