OD-4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [CENTRAL EXCISE] ORIGINAL SIDE CEXA /11/2023 IA NO: GA/1/2023 COMMISSIONER OF CENTRAL EXCISE, BOLPUR VS. M/S. OM SHAKTI INSPAT INDUSTRIES LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 10th July, 2025 Appearance: Mr. Uday Shankar Bhattacharyya, Adv. Ms. Ekta Sinha, Adv. …for Appellant Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. …for Respondent THE COURT: Learned Advocate appearing for the appellant/department has placed a written instruction vide letter dated 21st May, 2025 seeking leave to withdraw this appeal as the monetary involvement in the matter is below Rs.2 Crores. Accordingly, the appeal stands dismissed as withdrawn. The application (IA NO: GA/1/2023) also stands dismissed. The substantial questions of law suggested by the appellant/department are left open. The written instruction dated 21st May, 2025 is taken on record. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/pkd